Document # Public Document # Document Type Date Issued Description
95-62 95-62 Rulings of the Tax Commissioner 03/29/1995 Application of sales and use taxes; Chimney sweep and repair business
95-59 95-59 Rulings of the Tax Commissioner 03/27/1995 Audit procedures; Representative samples
95-45 95-45 Rulings of the Tax Commissioner 03/17/1995 Cargo containers; Leasing; Repairs and maintenance
95-42 95-42 Rulings of the Tax Commissioner 03/16/1995 Government transactions; Purchases on behalf of government
95-44 95-44 Rulings of the Tax Commissioner 03/15/1995 Leases and rentals; Sales tax liability of lessee
95-26 95-26 Rulings of the Tax Commissioner 02/21/1995 Effective date of legislation; Retroactive
95-1 95-27 Tax Bulletins 02/15/1995 Bank Franchise Tax
95-27 95-27 Rulings of the Tax Commissioner 02/15/1995 Tax Bulletin
95-18 95-18 Rulings of the Tax Commissioner 02/08/1995 Exempt organizations; Health maintenance organizations
95-156 95-156 Rulings of the Tax Commissioner 01/13/1995 Real Estate Brokerage Publications
01091995-1 Attorney General's Opinion 01/09/1995 Frederick County; County and district levies; Motor carrier transportation property
94-375 94-375 Rulings of the Tax Commissioner 12/28/1994 Property factor; Government owned property
94-366 94-366 Rulings of the Tax Commissioner 12/08/1994 Computation of net capital; Multi-state banks
94-359 94-359 Rulings of the Tax Commissioner 11/28/1994 Manufacturing, processing, assembling, or refining; Film processing
11171994 Attorney General's Opinion 11/17/1994 Out-of-State Corporation
94-335 94-335 Rulings of the Tax Commissioner 11/10/1994 Government transactions; Political subdivisions
94-332 94-332 Rulings of the Tax Commissioner 11/08/1994 Combat pay
94-331 94-331 Rulings of the Tax Commissioner 11/08/1994 Combat pay
94-309 94-309 Rulings of the Tax Commissioner 10/11/1994 Price manipulation and intercorporate transactions; Consolidation
94-299 94-299 Rulings of the Tax Commissioner 09/29/1994 Services; Professional or personal; Duplicating services
94-294 94-294 Rulings of the Tax Commissioner 09/27/1994 Application of sales and use taxes; Cosmetic products
94-290 94-290 Rulings of the Tax Commissioner 09/26/1994 Apportionment adjustments; Interest in partnership
94-273 94-273 Rulings of the Tax Commissioner 09/07/1994 Alternate method of allocation and apportionment; Income from unitary business operations
94-271 94-271 Rulings of the Tax Commissioner 08/30/1994 Leases and rentals; Bank service corporation
94-257 94-257 Rulings of the Tax Commissioner 08/15/1994 Foreign source income; Capital gains