Document # Public Document # Document Type Date Issued Description
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
96-32 96-32 Rulings of the Tax Commissioner 04/02/1996 Manufacturing, processing, assembling, or refining; Research and development
96-319 96-319 Rulings of the Tax Commissioner 11/08/1996 Nonprofit organizations, private schools, and churches; Donations of items withdrawn from inventory
96-318 96-318 Rulings of the Tax Commissioner 11/04/1996 Motor vehicles; Undercoating, paint protector, fabric protector services
96-317 96-317 Rulings of the Tax Commissioner 11/01/1996 Occasional sales; Youth athletic organization
96-316 96-316 Rulings of the Tax Commissioner 11/04/1996 Property factor; Capitalized interest expense
96-315 96-315 Rulings of the Tax Commissioner 10/31/1996 Wages subject to withholding; Nonresident employer; Obligation to withhold
96-314 96-314 Rulings of the Tax Commissioner 10/31/1996 License, miscellaneous; Corporate officers'; personal liability; Failure to collect
96-313 96-313 Rulings of the Tax Commissioner 10/31/1996 Government transactions; State and local transactions; Printed materials purchased on behalf of government
96-312 96-312 Rulings of the Tax Commissioner 10/31/1996 Property factor; Leased property of subsidiary
96-311 96-311 Rulings of the Tax Commissioner 10/31/1996 Alternate method of allocation and apportionment
96-310 96-310 Rulings of the Tax Commissioner 10/31/1996 Price manipulation and intercorporate transactions; Royalty payments to subsidiary shell
96-31 96-31 Rulings of the Tax Commissioner 04/02/1996 Nonprofit organizations, private schools, and churches; Repair of low-income housing
96-309 96-309 Rulings of the Tax Commissioner 10/29/1996 Nonprofit organizations, private schools, and churches; Graduation of students
96-308 96-308 Rulings of the Tax Commissioner 10/29/1996 Computers, services, and software; Intangible software rights
96-307 96-307 Rulings of the Tax Commissioner 10/28/1996 Returns of affiliated corporations; De facto dissolution
96-306 96-306 Rulings of the Tax Commissioner 10/25/1996 Publishing and broadcasting; Cable television