Document # Public Document # Document Type Date Issued Description
97-94 97-94 Rulings of the Tax Commissioner 02/21/1997 Floral and gift transactions
97-95 97-95 Rulings of the Tax Commissioner 02/21/1997 Resale certificates
97-89 97-89 Rulings of the Tax Commissioner 02/20/1997 Deficiency assessments; Relief for taxes paid
97-80 97-80 Rulings of the Tax Commissioner 02/19/1997 Penalties, building supply and lumber stores
97-81 97-81 Rulings of the Tax Commissioner 02/19/1997 Interstate transactions; Nexus
97-79 97-79 Rulings of the Tax Commissioner 02/18/1997 Basis of tax; Delivery charges and packing costs; Insurance charges
97-61 97-61 Rulings of the Tax Commissioner 02/10/1997 Direct mailings
97-45 97-45 Rulings of the Tax Commissioner 02/06/1997 Construction; Using and consuming contractor
97-40 97-40 Rulings of the Tax Commissioner 02/04/1997 Mobile home retailer
97-34 97-34 Rulings of the Tax Commissioner 01/31/1997 Application of sales and use taxes; Out-of-state vendors
97-35 97-35 Rulings of the Tax Commissioner 01/27/1997 Notice of assessment; Estimated assessments
97-23 97-23 Rulings of the Tax Commissioner 01/27/1997 Persons Subject To Tax; Food sales by out-of-state company
97-19 97-19 Rulings of the Tax Commissioner 01/24/1997 Exemption certificates; Out-of-state resale exemption certificate
97-21 97-21 Rulings of the Tax Commissioner 01/24/1997 Out-of-state contractors
97-16 97-16 Rulings of the Tax Commissioner 01/22/1997 In general; Out-of-state contractors
97-5 97-5 Rulings of the Tax Commissioner 01/15/1997 Services-repair and installation; Lighting and HVAC equipment
96-392 96-392 Rulings of the Tax Commissioner 12/30/1996 Resales; Parts and bulk fluids; Automotive oil change and service shop
96-389 96-389 Rulings of the Tax Commissioner 12/26/1996 Leases and rentals; Equipment
96-380 96-380 Rulings of the Tax Commissioner 12/20/1996 Printing; Print and CD-ROM catalogs
96-379 96-379 Rulings of the Tax Commissioner 12/20/1996 Nonprofit organizations, private schools, and churches; Fund raising activities
96-378 96-378 Rulings of the Tax Commissioner 12/18/1996 Application for refund; Refunds and dealer discounts
96-369 96-369 Rulings of the Tax Commissioner 12/11/1996 Leases and rentals; Lease of equipment
96-358 96-358 Rulings of the Tax Commissioner 12/06/1996 Application for refund; Refunds and dealer discounts
96-355 96-355 Rulings of the Tax Commissioner 12/04/1996 Sample used in audit, Out-of-state HVAC contractor
96-344 96-344 Rulings of the Tax Commissioner 11/22/1996 Construction; Florists and nurseries