Document # Public Document # Document Type Date Issued Description
85-117 85-117 Rulings of the Tax Commissioner 06/05/1985 Custom kitchen cabinet sales and installation
85-111 85-111 Rulings of the Tax Commissioner 06/05/1985 Farm winery inventory; Capital not otherwise taxed
85-116 85-116 Rulings of the Tax Commissioner 06/05/1985 Carpet and floorcovering sales and installation
85-113 85-113 Rulings of the Tax Commissioner 06/05/1985 Occasional sales; Average rate per month
85-109 85-109 Rulings of the Tax Commissioner 06/05/1985 Manufacturing and fabrication; Certificates of exemption
85-114 85-114 Rulings of the Tax Commissioner 06/05/1985 District of Columbia franchise tax; Out-of-state tax credit
85-122 85-122 Rulings of the Tax Commissioner 06/06/1985 Fence sales and installation
85-123 85-123 Rulings of the Tax Commissioner 06/06/1985 Sales factor; Foreign corporation; PL 86-272
85-120 85-120 Rulings of the Tax Commissioner 06/06/1985 Out-of-state tax credit; Northern Marian Islands
85-118 85-118 Rulings of the Tax Commissioner 06/06/1985 Newspaper publishing; Supplies and equipment used at plant site
85-110 85-110 Rulings of the Tax Commissioner 06/06/1985 "Wages' defined; Profit sharing payments
85-119 85-119 Rulings of the Tax Commissioner 06/06/1985 Fraud penalty
85-115 85-115 Rulings of the Tax Commissioner 06/06/1985 Audit sample techniques; Error factor
85-112 85-112 Rulings of the Tax Commissioner 06/06/1985 Dealer discount; Timely filed return without payment
85-121 85-121 Rulings of the Tax Commissioner 06/06/1985 Out-of-state tax credit; Massachusetts fiduciary income
06101985 Attorney General's Opinion 06/10/1985 Lease and Purchase Option Agreement
85-125 85-125 Rulings of the Tax Commissioner 06/12/1985 Sales price; Advertising charges
85-135 85-135 Rulings of the Tax Commissioner 06/14/1985 Profits from trading in tax exempt bonds
85-142 85-142 Rulings of the Tax Commissioner 06/18/1985 Permission to file a combined return
85-134 85-134 Rulings of the Tax Commissioner 06/18/1985 Nonresident individual; Computation of pilot's income
85-136 85-136 Rulings of the Tax Commissioner 06/18/1985 Nonresident shareholders
85-141 85-141 Rulings of the Tax Commissioner 06/18/1985 Sales factor; Mortgaged property
85-138 85-138 Rulings of the Tax Commissioner 06/19/1985 Contractor installing carpeting and performing landscaping
85-140 85-140 Rulings of the Tax Commissioner 06/19/1985 Exemption certificates
85-137 85-137 Rulings of the Tax Commissioner 06/19/1985 Crane used for ship repairs