Document # Public Document # Document Type Date Issued Description
96-346 96-346 Rulings of the Tax Commissioner 11/25/1996 Alternate method of allocation and apportionment; Passive investments
96-345 96-345 Rulings of the Tax Commissioner 11/22/1996 Financial corporations; Cost of performance; Indirect costs
96-344 96-344 Rulings of the Tax Commissioner 11/22/1996 Construction; Florists and nurseries
96-343 96-343 Rulings of the Tax Commissioner 11/21/1996 Audit procedures; Test period audit
96-342 96-342 Rulings of the Tax Commissioner 11/21/1996 Services; Repair and installation; Motor vehicle paint and supply purchases; Tax-exempt customers
96-341 96-341 Rulings of the Tax Commissioner 11/21/1996 Audit procedures; Sample periods
96-340 96-340 Rulings of the Tax Commissioner 11/21/1996 Residency; Conformity to federal
96-339 96-339 Rulings of the Tax Commissioner 11/20/1996 Services; Repair and installation; Maintenance contracts
96-338 96-338 Rulings of the Tax Commissioner 11/20/1996 Nonresident; IRS adjustment to FAGI
96-336 96-336 Rulings of the Tax Commissioner 11/14/1996 Penalties and Interest; Waiver of penalty
96-335 96-335 Rulings of the Tax Commissioner 11/18/1996 Manufacturing, processing, assembling, or refining; Basic research and development
96-334 96-334 Rulings of the Tax Commissioner 11/15/1996 Resales; Juice and dispensing equipment
96-333 96-333 Rulings of the Tax Commissioner 11/15/1996 Returns of affiliated corporations; Consolidated returns
96-331 96-331 Rulings of the Tax Commissioner 11/08/1996 Services; Miscellaneous service enterprises; Security monitoring services
96-330 96-330 Rulings of the Tax Commissioner 11/05/1996 Filing requirement changes for Egg Excise Tax
96-33 96-33 Rulings of the Tax Commissioner 04/02/1996 Manufacturing, processing, assembling, or refining; Equipment and supplies used in production of labels
96-328 96-328 Rulings of the Tax Commissioner 11/12/1996 Federal limitation on taxation of interstate commerce; Nexus; Travel into state by sales personnel
96-327 96-327 Rulings of the Tax Commissioner 11/12/1996 Manufacturing, processing, assembling or refining; Industrial materials, machinery, fuels and supplies
96-326 96-326 Rulings of the Tax Commissioner 11/08/1996 Residency; Former military personnel
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
96-323 96-323 Rulings of the Tax Commissioner 11/08/1996 Publishing and broadcasting; Exemptions
96-322 96-322 Rulings of the Tax Commissioner 11/06/1996 Price manipulation and intercorporate transactions; Disallowance of royalties paid to subsidiary
96-321 96-321 Rulings of the Tax Commissioner 11/05/1996 Subtractions from federal adjusted gross income; Self-employment tax
96-320 96-320 Rulings of the Tax Commissioner 11/04/1996 Apportionment of income; Capital gain from sale of stock