97-148 |
97-148 |
Rulings of the Tax Commissioner |
03/28/1997 |
Allocation of income; Income from operational function |
97-152 |
97-152 |
Rulings of the Tax Commissioner |
03/28/1997 |
Application of sales and use taxes; Use tax; Food service management company contracts with nonprofit entities |
97-154 |
97-154 |
Rulings of the Tax Commissioner |
03/31/1997 |
Sales factor; Exclusion of foreign income |
97-155 |
97-155 |
Rulings of the Tax Commissioner |
03/31/1997 |
Exceptions; Business, professional, and occupational license (BPOL) tax; Public service corporations; Charter party carriers |
97-153 |
97-153 |
Rulings of the Tax Commissioner |
03/31/1997 |
Publishing and broadcasting; Exemption for production of video documentary |
97-156 |
97-156 |
Rulings of the Tax Commissioner |
03/31/1997 |
Construction; Contractors and retailers distinguished |
97-157 |
97-157 |
Rulings of the Tax Commissioner |
04/02/1997 |
Unrelated business taxable income |
97-160 |
97-160 |
Rulings of the Tax Commissioner |
04/04/1997 |
Government Transactions; Service contracts |
97-158 |
97-158 |
Rulings of the Tax Commissioner |
04/07/1997 |
Manufacturing, Research and developmentt |
97-159 |
97-159 |
Rulings of the Tax Commissioner |
04/08/1997 |
Manufacturing, processing, assembling, or refining; Fabrication; . |
97-162 |
97-162 |
Rulings of the Tax Commissioner |
04/08/1997 |
Durable medical equipment and devices |
97-161 |
97-161 |
Rulings of the Tax Commissioner |
04/08/1997 |
Nonprofit organizations, private schools, and churches; Independent nonprofit hospital clinics |
97-163 |
97-163 |
Rulings of the Tax Commissioner |
04/10/1997 |
Returns of affiliated corporations; First year election of affiliated group |
97-164 |
97-164 |
Rulings of the Tax Commissioner |
04/10/1997 |
Loggers |
97-166 |
97-166 |
Rulings of the Tax Commissioner |
04/11/1997 |
Refund of gross receipts tax |
97-169 |
97-169 |
Rulings of the Tax Commissioner |
04/11/1997 |
Leases and rentals; Golf balls |
97-167 |
97-167 |
Rulings of the Tax Commissioner |
04/11/1997 |
Pass through receipts |
97-165 |
97-165 |
Rulings of the Tax Commissioner |
04/11/1997 |
Exceptions; Liquid oxygen producers |
97-168 |
97-168 |
Rulings of the Tax Commissioner |
04/11/1997 |
Alcoholic beverages tax; Multiple taxation |
97-170 |
97-170 |
Rulings of the Tax Commissioner |
04/14/1997 |
Withholding definitions; Employee |
04141997 |
|
Attorney General's Opinion |
04/14/1997 |
Situs of vehicle owned by parent and operated by out of state student |
97-171 |
97-171 |
Rulings of the Tax Commissioner |
04/14/1997 |
Extension of time for filing returns; Short period returns |
97-172 |
97-172 |
Rulings of the Tax Commissioner |
04/15/1997 |
In general; Contractors; Use of sealers |
97-173 |
97-173 |
Rulings of the Tax Commissioner |
04/15/1997 |
Secrecy of returns; Local licensing information |
97-176 |
97-176 |
Rulings of the Tax Commissioner |
04/16/1997 |
In general; Business, professional, and occupational license (BPOL) tax; Real property rentals |