Document # Public Document # Document Type Date Issued Description
96-341 96-341 Rulings of the Tax Commissioner 11/21/1996 Audit procedures; Sample periods
96-339 96-339 Rulings of the Tax Commissioner 11/20/1996 Services; Repair and installation; Maintenance contracts
96-336 96-336 Rulings of the Tax Commissioner 11/14/1996 Penalties and Interest; Waiver of penalty
96-325 96-325 Rulings of the Tax Commissioner 11/08/1996 Taxes paid by residents to other states; Credit for taxes paid to Minnesota
96-324 96-324 Rulings of the Tax Commissioner 11/08/1996 Pollution control and cleanup equipment; Leak detection system
96-318 96-318 Rulings of the Tax Commissioner 11/04/1996 Motor vehicles; Undercoating, paint protector, fabric protector services
96-315 96-315 Rulings of the Tax Commissioner 10/31/1996 Wages subject to withholding; Nonresident employer; Obligation to withhold
96-294 96-294 Rulings of the Tax Commissioner 10/18/1996 Audit Sampling Technique
96-287 96-287 Rulings of the Tax Commissioner 10/16/1996 Record-keeping requirements; Estimates
96-277 96-277 Rulings of the Tax Commissioner 10/15/1996 Construction
96-270 96-270 Rulings of the Tax Commissioner 10/07/1996 Leases and rentals; Capital lease; Business of leasing; Statute of limitations
96-271 96-271 Rulings of the Tax Commissioner 10/07/1996 Sales Factor; Out-of-state services; Federal solicitation taxation prohibition
96-266 96-266 Rulings of the Tax Commissioner 10/04/1996 Out-of-State Supplier, Egg Tax
96-264 96-264 Rulings of the Tax Commissioner 10/03/1996 Persons required to file; Unified return not permitted
96-255 96-255 Rulings of the Tax Commissioner 09/30/1996 Credit for taxes paid to another state; Erroneous payment
96-258 96-258 Rulings of the Tax Commissioner 09/30/1996 Occasional sales, including mergers; Liquidation sale
96-261 96-261 Rulings of the Tax Commissioner 09/30/1996 Manufacturing/Bakery Operation
96-254 96-254 Rulings of the Tax Commissioner 09/30/1996 Services; Professional or personal; Engineering services
96-240 96-240 Rulings of the Tax Commissioner 09/23/1996 Resales
96-233 96-233 Rulings of the Tax Commissioner 09/18/1996 Out-of-State Supplier
96-232 96-232 Rulings of the Tax Commissioner 09/17/1996 Pollution control and cleanup equipment
96-229 96-229 Rulings of the Tax Commissioner 09/16/1996 Exemption Certificates; Resale certificates
96-224 96-224 Rulings of the Tax Commissioner 09/12/1996 Taxes paid by residents to other states; Unemployment, pension distribution
96-216 96-216 Rulings of the Tax Commissioner 09/05/1996 Leases and rentals; Computer equipment
96-205 96-205 Rulings of the Tax Commissioner 08/30/1996 Taxes paid by residents to other states; New York alternative minimum tax on business expenses