Document # Public Document # Document Type Date Issued Description
94-17 94-17 Rulings of the Tax Commissioner 01/19/1994 ANTIQUE PURCHASES
01121994 Attorney General's Opinion 01/12/1994 Catered Meals
93-240 93-240 Rulings of the Tax Commissioner 12/28/1993 Interstate transactions; Nexus requirement
93-242 93-242 Rulings of the Tax Commissioner 12/28/1993 Cemeteries and crematoriums; Sales of vaults, urns, markers, etc.
93-237 93-237 Rulings of the Tax Commissioner 12/21/1993 Computers, services, and software; Modified prewritten programs
93-230 93-230 Rulings of the Tax Commissioner 12/15/1993 Training materials
93-223 93-223 Rulings of the Tax Commissioner 11/16/1993 Fabrication of garments
93-225 93-225 Rulings of the Tax Commissioner 11/16/1993 Government contractor; Materials delivered to Virginia for future use in North Carolina job
93-217 93-217 Rulings of the Tax Commissioner 11/02/1993 Interstate transactions; Debit and credit cards delivered out-of-state
93-210 93-210 Rulings of the Tax Commissioner 10/27/1993 Audit sample techniques; Use of error factor
93-200 93-200 Rulings of the Tax Commissioner 09/24/1993 Manufacturing, mining machinery
93-185 93-185 Rulings of the Tax Commissioner 08/31/1993 Magazine advertising homes for sale
93-182 93-182 Rulings of the Tax Commissioner 08/11/1993 Advertising; Political consulting
93-180 93-180 Rulings of the Tax Commissioner 08/09/1993 Advertising; Printing and mailing contractor
93-169 93-169 Rulings of the Tax Commissioner 07/29/1993 Lease of medical equipment
93-166 93-166 Rulings of the Tax Commissioner 07/29/1993 Railcar rebates; Leases
93-162 93-162 Rulings of the Tax Commissioner 07/23/1993 Printed materials; Audit sample method
93-157 93-157 Rulings of the Tax Commissioner 07/23/1993 Computers, services, and software; Licensing agreement
93-134 93-134 Rulings of the Tax Commissioner 06/02/1993 Mailing and printing service
93-132 93-132 Rulings of the Tax Commissioner 05/21/1993 Publication defined; Publisher of newsletters and magazines
93-128 93-128 Rulings of the Tax Commissioner 05/19/1993 Services; Professional or personal; Demographic reports used for marketing
93-113 93-113 Rulings of the Tax Commissioner 04/29/1993 Advertising; Printed materials purchased on behalf of government
93-7 93-123 Tax Bulletins 04/23/1993 Application of the Sales Tax to Printing Purchased by Advertising Agencies
93-123 93-123 Rulings of the Tax Commissioner 04/23/1993 Application of the Sales Tax to Printing Purchased by Advertising Agencies
93-98 93-98 Rulings of the Tax Commissioner 04/12/1993 Leases and rentals; Video post-production facility