Document # Public Document # Document Type Date Issued Description
97-303 97-303 Rulings of the Tax Commissioner 07/16/1997 Deficiency assessments; Audit method for estimating sales upheld
97-297 97-297 Rulings of the Tax Commissioner 06/30/1997 Manufacturing, processing, assembling, or refining; Dual capacity fabricator
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
97-298 97-298 Rulings of the Tax Commissioner 06/27/1997 Deficiency assessments; Purchase markup method
97-276 97-276 Rulings of the Tax Commissioner 06/18/1997 Nexus; Out-of-state vendors; Mail order photography
97-264 97-264 Rulings of the Tax Commissioner 06/13/1997 Delivery charges and packing costs; Postage and handling charges
97-262 97-262 Rulings of the Tax Commissioner 06/12/1997 Nexus; Out-of-state vendors; Mail order sales
97-265 97-265 Rulings of the Tax Commissioner 06/12/1997 Advertising; In-house marketing promotions
97-255 97-255 Rulings of the Tax Commissioner 06/10/1997 Advertising; Media advertising
97-248 97-248 Rulings of the Tax Commissioner 06/02/1997 Printing; Storage and distribution
97-224 97-224 Rulings of the Tax Commissioner 05/16/1997 Assessment and payment of deficiency; Notice requirement met
97-220 97-220 Rulings of the Tax Commissioner 05/15/1997 Penalties and Interest; Waiver of penalty
97-216 97-216 Rulings of the Tax Commissioner 05/02/1997 Publishing and broadcasting
97-213 97-213 Rulings of the Tax Commissioner 04/30/1997 Services, professional or personal; Internet
97-201 97-201 Rulings of the Tax Commissioner 04/25/1997 Contracting business; L-P gas supplier
97-192 97-192 Rulings of the Tax Commissioner 04/21/1997 Exceptions; Nonprofit hospital
97-203 97-203 Rulings of the Tax Commissioner 04/18/1997 Taxes Paid To Other States
97-178 97-178 Rulings of the Tax Commissioner 04/16/1997 Nexus; Federal limitation on taxation of interstate commerce; Lottery winnings
97-162 97-162 Rulings of the Tax Commissioner 04/08/1997 Durable medical equipment and devices
97-149 97-149 Rulings of the Tax Commissioner 03/28/1997 Administrative remedies; Purchase markup method; Failure to provide more complete documentation
97-135 97-135 Rulings of the Tax Commissioner 03/20/1997 Government transactions; Agency status in use of public or private funds
97-212 97-212 Rulings of the Tax Commissioner 03/14/1997 Retroactive effect of legislation
97-111 97-111 Rulings of the Tax Commissioner 02/28/1997 Nonprofit organizations
97-94 97-94 Rulings of the Tax Commissioner 02/21/1997 Floral and gift transactions