Document # Public Document # Document Type Date Issued Description
97-440 97-440 Rulings of the Tax Commissioner 10/31/1997 Delivery charges and packing costs; Transportation costs.
97-435 97-435 Rulings of the Tax Commissioner 10/30/1997 Construction; Construction contractors engaged in manufacturing.
97-428 97-428 Rulings of the Tax Commissioner 10/27/1997 Occasional sales, including mergers; Personal property held for sale.
97-432 97-432 Rulings of the Tax Commissioner 10/24/1997 Out-of-state locksmith; Definite place of business
97-425 97-425 Rulings of the Tax Commissioner 10/21/1997 Services; Professional or personal
97-418 97-418 Rulings of the Tax Commissioner 10/15/1997 Leases and rentals; Occasional sales
97-417 97-417 Rulings of the Tax Commissioner 10/15/1997 Miscellaneous service enterprises; Monitored and non-monitored alarm systems.
97-402 97-402 Rulings of the Tax Commissioner 10/03/1997 Application of sales and use taxes; Out-of-state vendors.
97-403 97-403 Rulings of the Tax Commissioner 10/03/1997 Back pay
97-405 97-405 Rulings of the Tax Commissioner 10/03/1997 Computers, services and software
97-396 97-396 Rulings of the Tax Commissioner 09/30/1997 Rate of license taxes; Situs rules applied to contractor's gross receipts
97-383 97-383 Rulings of the Tax Commissioner 09/24/1997 Construction; Sale not in interstate commerce
97-380 97-380 Rulings of the Tax Commissioner 09/19/1997 Application of sales and use taxes; Presumption of taxability; Exemption certificates
97-369 97-369 Rulings of the Tax Commissioner 09/15/1997 Application of sales and use taxes; Nexus of retailer/dealer
09081997 Attorney General's Opinion 09/08/1997 Tax of alcoholic and nonalcoholic beverages not served as part of meal.
Administration of local meals tax
97-358 97-358 Rulings of the Tax Commissioner 09/03/1997 Exemption certificates; Certificates of exemption
97-354 97-354 Rulings of the Tax Commissioner 08/29/1997 Resales; Refund from vendor for erroneous tax payment
97-351 97-351 Rulings of the Tax Commissioner 08/29/1997 Exemption certificates; Blanket exemptions; Substantial conformance
97-348 97-348 Rulings of the Tax Commissioner 08/28/1997 Penalties and Interest; Penalty for deficiency
97-346 97-346 Rulings of the Tax Commissioner 08/28/1997 Telecommunications; Collectible prepaid telephone cards
97-349 97-349 Rulings of the Tax Commissioner 08/28/1997 Manufacturing; Research and development; Charitable organization
97-337 97-337 Rulings of the Tax Commissioner 08/25/1997 Husband and wife filing separately; Earnings and proportional ownership
97-329 97-329 Rulings of the Tax Commissioner 08/18/1997 Exemption certificates; Out-of-state resale and exemption certificates
97-330 97-330 Rulings of the Tax Commissioner 08/18/1997 Rate of license taxes; Rate applicable to solicitation firm
97-325 97-325 Rulings of the Tax Commissioner 08/15/1997 General; Car sales