Document # Public Document # Document Type Date Issued Description
98-24 98-24 Rulings of the Tax Commissioner 02/13/1998 Vendor registration; Separate certificates of registration.
98-23 98-23 Rulings of the Tax Commissioner 02/12/1998 Advertising; Purchases of tangible personal property for resale, not advertising
98-20 98-20 Rulings of the Tax Commissioner 02/09/1998 Food and grocery items; Menu prices.
98-17 98-17 Rulings of the Tax Commissioner 02/05/1998 Mining; Cement jobs.
98-15 98-15 Rulings of the Tax Commissioner 02/04/1998 Nonprofits, private schools and churches; Sale to nonprofit hospital corporation
98-7 98-7 Rulings of the Tax Commissioner 01/14/1998 Residency; Change of domicile.
98-5 98-5 Rulings of the Tax Commissioner 01/14/1998 Federal limitation on taxation of interstate commerce; Activity by independent contractors.
98-4 98-4 Rulings of the Tax Commissioner 01/14/1998 Deficiency assessments; Auditor's estimated assessment.
98-1 98-1 Rulings of the Tax Commissioner 01/13/1998 Taxes paid by residents to other states; Capital gain tax on timber sale.
97-484 97-484 Rulings of the Tax Commissioner 12/19/1997 Tax Bulletin
97-5 97-484 Tax Bulletins 12/19/1997 Watercraft Sales and Use Tax; Amendments
97-490 97-490 Rulings of the Tax Commissioner 12/19/1997 BPOL tax; Deduction of out-of-state revenue from gross receipts
97-488 97-488 Rulings of the Tax Commissioner 12/17/1997 Medical equipment specifically exempted from the tax
97-482 97-482 Rulings of the Tax Commissioner 12/12/1997 Motor vehicles; Mobile offices and storage trailers.
97-475 97-475 Rulings of the Tax Commissioner 12/10/1997 Motor vehicles; Core charges imposed in sale of automotive parts.
97-474 97-474 Rulings of the Tax Commissioner 12/10/1997 Leases and rentals; Property moved from another state.
97-467 97-467 Rulings of the Tax Commissioner 12/02/1997 Auctions; Livestock auction sales.
97-465 97-465 Rulings of the Tax Commissioner 11/24/1997 Nonprofit organizations, Bingo gaming supplies sold to charitable organizations.
97-466 97-466 Rulings of the Tax Commissioner 11/19/1997 Leases and rentals; Resales; Hotel's sublease of furniture and fixtures
97-460 97-460 Rulings of the Tax Commissioner 11/19/1997 Food and grocery items; Tax included in sales price.
97-463 97-463 Rulings of the Tax Commissioner 11/19/1997 Resales; Middlemen's collection responsibility.
97-457 97-457 Rulings of the Tax Commissioner 11/18/1997 Resident estates and trusts; Defined; Bank reorganization of trust operation
97-459 97-459 Rulings of the Tax Commissioner 11/18/1997 Out-of-state computer maintenance company.
97-442 97-442 Rulings of the Tax Commissioner 11/05/1997 Government transactions; Contractor's purchases on behalf of government.
97-440 97-440 Rulings of the Tax Commissioner 10/31/1997 Delivery charges and packing costs; Transportation costs.