Document # Public Document # Document Type Date Issued Description
94-187 94-187 Rulings of the Tax Commissioner 06/21/1994 Noncommercial aircraft dealer; Expired dealer license
94-192 94-192 Rulings of the Tax Commissioner 06/20/1994 Failure to register and withhold income tax
94-184 94-184 Rulings of the Tax Commissioner 06/14/1994 Application of sales and use taxes; Furniture purchased by serviceman
94-182 94-182 Rulings of the Tax Commissioner 06/14/1994 Lease of motel involving tangible personal property and real property
94-188 94-188 Rulings of the Tax Commissioner 06/10/1994 Returned goods and repossessions; Handling charge on returned merchandise
94-169 94-169 Rulings of the Tax Commissioner 06/08/1994 Coupons and discounts; Restaurant sales
94-227 94-227 Legislative Summaries 05/30/1994 1994 Legislative Summary
94-163 94-163 Rulings of the Tax Commissioner 05/27/1994 Out-of-state tax credit; Franchise tax paid by S Corp. to District of Columbia
94-165 94-165 Rulings of the Tax Commissioner 05/25/1994 Exemption certificates; Burden of proof
94-162 94-162 Rulings of the Tax Commissioner 05/25/1994 Manufacturer and retailer of computer systems
94-157 94-157 Rulings of the Tax Commissioner 05/23/1994 Nonprofit organization; sales and purchases
94-160 94-160 Rulings of the Tax Commissioner 05/20/1994 Refuse collection, sorting, disposal, and recycling
94-147 94-147 Rulings of the Tax Commissioner 05/16/1994 Resales; Warranty documents
94-153 94-153 Rulings of the Tax Commissioner 05/12/1994 Bad debt deduction
94-146 94-146 Rulings of the Tax Commissioner 05/12/1994 Application of sales and use tax; Use tax on sample windows
94-143 94-143 Rulings of the Tax Commissioner 05/12/1994 Computer system operations, recurring purchases and fixed asset purchases.
94-144 94-144 Rulings of the Tax Commissioner 05/09/1994 Staircase manufacturer; Withdrawal from inventory for out-of-state installation; Dust removal system
94-168 94-168 Rulings of the Tax Commissioner 05/06/1994 Audit penalty; Use tax compliance ratio
94- 227 94- 227 Rulings of the Tax Commissioner 05/01/1994 Legislative Summary
94-142 94-142 Rulings of the Tax Commissioner 04/29/1994 Restaurant facility; Lease that includes tangible personal property
94-137 94-137 Rulings of the Tax Commissioner 04/28/1994 Institution of learning; Sale of textbooks and software
94-124 94-124 Rulings of the Tax Commissioner 04/21/1994 Out-of-state tax credit
94-121 94-121 Rulings of the Tax Commissioner 04/21/1994 Out-of-state tax credit; New York source income
94-122 94-122 Rulings of the Tax Commissioner 04/20/1994 Drug samples; Use tax
94-120 94-120 Rulings of the Tax Commissioner 04/20/1994 Services; Professional or personal; Mapping services