Document # Public Document # Document Type Date Issued Description
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
97-81 97-81 Rulings of the Tax Commissioner 02/19/1997 Interstate transactions; Nexus
97-80 97-80 Rulings of the Tax Commissioner 02/19/1997 Penalties, building supply and lumber stores
97-77 97-77 Rulings of the Tax Commissioner 02/18/1997 Company president working out of residence on occasional basis
97-65 97-65 Rulings of the Tax Commissioner 02/13/1997 Services-professional or personal; Billing services
97-60 97-60 Rulings of the Tax Commissioner 02/12/1997 In general; Wages included in income
97-54 97-54 Rulings of the Tax Commissioner 02/11/1997 Manufacturing, processing, assembling or refining; Industrial processing exemptions
97-61 97-61 Rulings of the Tax Commissioner 02/10/1997 Direct mailings
97-49 97-49 Rulings of the Tax Commissioner 02/07/1997 Conformity to federal; Wages paid by federal reserve notes
97-43 97-43 Rulings of the Tax Commissioner 02/07/1997 Leases and rentals; Property tax
97-37 97-37 Rulings of the Tax Commissioner 01/29/1997 Photography; Videotape duplication
97-23 97-23 Rulings of the Tax Commissioner 01/27/1997 Persons Subject To Tax; Food sales by out-of-state company