Document # Public Document # Document Type Date Issued Description
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
96-380 96-380 Rulings of the Tax Commissioner 12/20/1996 Printing; Print and CD-ROM catalogs
96-382 96-382 Rulings of the Tax Commissioner 12/20/1996 100% fraud penalty
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
96-309 96-309 Rulings of the Tax Commissioner 10/29/1996 Nonprofit organizations, private schools, and churches; Graduation of students
96-304 96-304 Rulings of the Tax Commissioner 10/25/1996 Penalties and Interest; Compliance ratio
96-288 96-288 Rulings of the Tax Commissioner 10/17/1996 Exempt purchases made for resale to the federal government.
96-278 96-278 Rulings of the Tax Commissioner 10/15/1996 Manufacturing, processing, assembling or refining; Industrial materials, machinery, fuel and supplies
96-275 96-275 Rulings of the Tax Commissioner 10/10/1996 Government transactions; Contractor's purchases on behalf of government
96-269 96-269 Rulings of the Tax Commissioner 10/09/1996 Secrecy of returns
96-257 96-257 Rulings of the Tax Commissioner 09/30/1996 Application of sales and use tax; Products delivered outside state
96-254 96-254 Rulings of the Tax Commissioner 09/30/1996 Services; Professional or personal; Engineering services
96-245 96-245 Rulings of the Tax Commissioner 09/26/1996 Consolidated returns; Activities sufficient to create nexus with state
96-240 96-240 Rulings of the Tax Commissioner 09/23/1996 Resales
96-229 96-229 Rulings of the Tax Commissioner 09/16/1996 Exemption Certificates; Resale certificates