Document # Public Document # Document Type Date Issued Description
97-471 97-471 Rulings of the Tax Commissioner 12/05/1997 Interstate transactions
97-468 97-468 Rulings of the Tax Commissioner 12/02/1997 Printing; Laser personalization
97-446 97-446 Rulings of the Tax Commissioner 11/07/1997 Advertising; Media advertising services exempt.
97-440 97-440 Rulings of the Tax Commissioner 10/31/1997 Delivery charges and packing costs; Transportation costs.
97-425 97-425 Rulings of the Tax Commissioner 10/21/1997 Services; Professional or personal
97-419 97-419 Rulings of the Tax Commissioner 10/15/1997 Residency; Change of domicile.
97-416 97-416 Rulings of the Tax Commissioner 10/14/1997 Government transactions; Purchases used to provide services to local governments.
97-412 97-412 Rulings of the Tax Commissioner 10/09/1997 Nonprofit organizations, private schools, and churches; Organization providing employment services to handicapped.
97-405 97-405 Rulings of the Tax Commissioner 10/03/1997 Computers, services and software
97-399 97-399 Rulings of the Tax Commissioner 10/02/1997 Advertising; In-house advertising
97-395 97-395 Rulings of the Tax Commissioner 09/30/1997 Penalties; Fraud
97-387 97-387 Rulings of the Tax Commissioner 09/25/1997 Services,Marketing consulting and production management
97-378 97-378 Rulings of the Tax Commissioner 09/19/1997 Printing; Airline magazine
97-377 97-377 Rulings of the Tax Commissioner 09/18/1997 Printing; Photocopier
97-375 97-375 Rulings of the Tax Commissioner 09/17/1997 Resales; License fee
97-369 97-369 Rulings of the Tax Commissioner 09/15/1997 Application of sales and use taxes; Nexus of retailer/dealer
97-358 97-358 Rulings of the Tax Commissioner 09/03/1997 Exemption certificates; Certificates of exemption
97-357 97-357 Rulings of the Tax Commissioner 08/28/1997 Publishing and broadcasting; Game programs
97-316 97-316 Rulings of the Tax Commissioner 07/30/1997 Remittance of tax; Failure to separately state tax, over-collected tax
97-306 97-306 Rulings of the Tax Commissioner 07/18/1997 Telecommunications; Telecommunications equipment used by Internet provider
97-303 97-303 Rulings of the Tax Commissioner 07/16/1997 Deficiency assessments; Audit method for estimating sales upheld
97-299 97-299 Rulings of the Tax Commissioner 06/30/1997 Pollution control and cleanup equipment; Water filters
97-300 97-300 Legislative Summaries 06/30/1997 1997 Legislative Summary
97-297 97-297 Rulings of the Tax Commissioner 06/30/1997 Manufacturing, processing, assembling, or refining; Dual capacity fabricator
97-298 97-298 Rulings of the Tax Commissioner 06/27/1997 Deficiency assessments; Purchase markup method