Document # Public Document # Document Type Date Issued Description
98-100 98-100 Rulings of the Tax Commissioner 05/22/1998 Mobile homes; Set up components.
98-95 98-95 Rulings of the Tax Commissioner 05/19/1998 Nonprofit organizations, private schools, and churches; Meals furnished to nonprofit hospital.
98-94 98-94 Rulings of the Tax Commissioner 05/19/1998 Leases and rentals; Purchase options were taxable leases.
98-96 98-96 Rulings of the Tax Commissioner 05/19/1998 Nonprofit organizations, private schools, and churches; Meals furnished to nonprofit hospital.
98-98 98-98 Rulings of the Tax Commissioner 05/15/1998 Tax Bulletin
98-4 98-98 Tax Bulletins 05/15/1998 Exemption for nonprescription drugs and proprietary medicines
98-87 98-87 Rulings of the Tax Commissioner 05/08/1998 Deficiency assessment; Estimated assessment; lack of documents.
98-80 98-80 Rulings of the Tax Commissioner 04/29/1998 Recordkeeping requirements; Desktop-generated reports
98-79 98-79 Rulings of the Tax Commissioner 04/27/1998 Interstate transactions; Advertising brochures
98-75 98-75 Rulings of the Tax Commissioner 04/23/1998 Interstate transactions; Credits
98-73 98-73 Rulings of the Tax Commissioner 04/22/1998 Construction; Awning fabricator.
98-72 98-72 Rulings of the Tax Commissioner 04/21/1998 Deficiency assessments; Lack of records.
98-71 98-71 Rulings of the Tax Commissioner 04/20/1998 Leases and rentals; Services; Repair and installation; Catering equipment and services.
98-67 98-67 Rulings of the Tax Commissioner 04/09/1998 Application of sales and use taxes; Out-of-state catalog retailer.
98-66 98-66 Rulings of the Tax Commissioner 04/09/1998 Nonprofit organizations, private schools, and churches; Nonprofit hospitals; Resales
98-64 98-64 Rulings of the Tax Commissioner 03/27/1998 Occasional sales, including mergers; Construction equipment
98-48 98-48 Rulings of the Tax Commissioner 03/11/1998 Exemption certificates; Supplier of commercial vessels.
98-46 98-46 Rulings of the Tax Commissioner 03/11/1998 BPOL tax liability of real estate brokers and agents
98-41 98-41 Rulings of the Tax Commissioner 03/06/1998 Retail and commission merchants' gross receipts; Deduction of out-of-state revenue from gross receipts
98-39 98-39 Rulings of the Tax Commissioner 03/05/1998 Computers, services, and software; Computer software license agreements.
98-37 98-37 Rulings of the Tax Commissioner 02/24/1998 Gross receipts from retail sales; Economic hardship deduction
98-36 98-36 Rulings of the Tax Commissioner 02/24/1998 Construction; Kitchen equipment supplier.
98-30 98-30 Rulings of the Tax Commissioner 02/20/1998 Interstate transactions; Property held for delivery out-of-state.
98-29 98-29 Rulings of the Tax Commissioner 02/20/1998 Exemption certificates; Certificates secured after audit.
98-31 98-31 Rulings of the Tax Commissioner 02/20/1998 Food and grocery items; Catering; Fund-raising sales; Supplies