Document # Public Document # Document Type Date Issued Description
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
97-35 97-35 Rulings of the Tax Commissioner 01/27/1997 Notice of assessment; Estimated assessments
97-36 97-36 Rulings of the Tax Commissioner 01/27/1997 Ships and vessels; Pollution containment equipment; Vessel supplies
97-13 97-13 Rulings of the Tax Commissioner 01/17/1997 Manufacturing, processing, assembling, or refining; Dies used to manufacture packaging containers
97-5 97-5 Rulings of the Tax Commissioner 01/15/1997 Services-repair and installation; Lighting and HVAC equipment
96-396 96-396 Rulings of the Tax Commissioner 12/31/1996 Computation of net capital; Availability of alternative method of apportioning net capital
96-386 96-386 Rulings of the Tax Commissioner 12/23/1996 Manufacturing, processing, assembling or refining; Exemptions; Embroidery machine
96-382 96-382 Rulings of the Tax Commissioner 12/20/1996 100% fraud penalty
96-380 96-380 Rulings of the Tax Commissioner 12/20/1996 Printing; Print and CD-ROM catalogs
96-343 96-343 Rulings of the Tax Commissioner 11/21/1996 Audit procedures; Test period audit
96-336 96-336 Rulings of the Tax Commissioner 11/14/1996 Penalties and Interest; Waiver of penalty
96-327 96-327 Rulings of the Tax Commissioner 11/12/1996 Manufacturing, processing, assembling or refining; Industrial materials, machinery, fuels and supplies
96-326 96-326 Rulings of the Tax Commissioner 11/08/1996 Residency; Former military personnel
96-324 96-324 Rulings of the Tax Commissioner 11/08/1996 Pollution control and cleanup equipment; Leak detection system
96-313 96-313 Rulings of the Tax Commissioner 10/31/1996 Government transactions; State and local transactions; Printed materials purchased on behalf of government