Document # Public Document # Document Type Date Issued Description
96-27 96-27 Rulings of the Tax Commissioner 04/01/1996 Interstate transactions; Nexus requirement not met
96-20 96-20 Rulings of the Tax Commissioner 03/29/1996 Manufacturing, processing, assembling, or refining; Publishing equipment, supplies, and printing
02211996 Attorney General's Opinion 02/21/1996 Merchant's capital; Manufacturing exemption
95-327 95-327 Rulings of the Tax Commissioner 12/22/1995 Publishing and broadcasting; Subscription sales of used car guide
95-328 95-328 Rulings of the Tax Commissioner 12/22/1995 "First use" of property; Out-of-state companies
95-319 95-319 Rulings of the Tax Commissioner 12/15/1995 Application of sales and use tax; Computers, services, and software; "Dealer' defined
95-295 95-295 Rulings of the Tax Commissioner 11/16/1995 Telecommunications; Construction; installation of telecommunications systems
95-291 95-291 Rulings of the Tax Commissioner 11/09/1995 Government transactions; Contract for purchase of tangible personal property
95-285 95-285 Rulings of the Tax Commissioner 11/07/1995 Nonprofit organization; Criteria for exemption
95-273 95-273 Rulings of the Tax Commissioner 10/30/1995 Government transactions; Public college library computer printouts
95-274 95-274 Rulings of the Tax Commissioner 10/26/1995 Publishing and broadcasting; Film production
95-265 95-265 Rulings of the Tax Commissioner 10/17/1995 Services; Professional or personal; Photocopied medical records
95-248 95-248 Rulings of the Tax Commissioner 09/26/1995 Failure to provide records; Audit assessment
95-232 95-232 Rulings of the Tax Commissioner 09/13/1995 Manuals purchased for use in government-sponsored seminars
95-253 95-253 Rulings of the Tax Commissioner 09/11/1995 Delivery charges and packing costs; Separately stated delivery charge on total order
95-225 95-225 Rulings of the Tax Commissioner 08/30/1995 First audit; Veterinary clinic
95-222 95-222 Rulings of the Tax Commissioner 08/29/1995 Publishing and broadcasting; Mailed newsletter
95-216 95-216 Rulings of the Tax Commissioner 08/23/1995 Penalties and Interest; Waiver denied
95-218 95-218 Rulings of the Tax Commissioner 08/22/1995 Manufacturing, processing, assembling, or refining; Proof press
95-212 95-212 Rulings of the Tax Commissioner 08/21/1995 Credit for taxes paid to New York properly calculated
95-196 95-196 Rulings of the Tax Commissioner 07/31/1995 Transportation equipment; Vehicles and vessels; Tug boat fuel and supplies
95-200 95-200 Rulings of the Tax Commissioner 07/31/1995 Legislative summary 1995
95-189 95-189 Rulings of the Tax Commissioner 07/28/1995 Leases and rentals; Service charges in connection with lease
95-185 95-185 Rulings of the Tax Commissioner 07/21/1995 Advertising; Direct mail services
95-182 95-182 Rulings of the Tax Commissioner 07/12/1995 Medical, dental, and optical supplies, and drugs; Medicaid reimbursed supply sales (prior law)