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Documents

Category Formal Ruling
File Name File Category File Format
Formal Ruling 2012-10 Formal Ruling 2012-10, Application of Sales Tax Exemption for Fuels Used in Manufacturing (370.51 KB) Formal Ruling PDF
Formal Ruling 2018-03 Formal Ruling 2018-03, Applicability of income tax to capital gain on the sale of interest in a house. (23.88 KB) Formal Ruling PDF
Formal Ruling 1992-03 Formal Ruling 1992-03, Application of Sales and Use Tax to the Licensing Of Mailing Lists Contained On Magnetic Tape (44.08 KB) Formal Ruling PDF
Formal Ruling 1995-06 Formal Ruling 1995-06, Certain Tangible Property Sold By A Historical Society (51.31 KB) Formal Ruling PDF
Formal Ruling 1997-02 Formal Ruling 1997-02, Manufacturing Processing Support (64.04 KB) Formal Ruling PDF
Formal Ruling 2003-01 Formal Ruling 2003-01, Copy Center Equipment Copiers at Client Locations (81.46 KB) Formal Ruling PDF
Formal Ruling 2009-08 Formal Ruling 2009-08, Application of Sales and Use Tax on Membership Fees for Prescription Savings Club Cards (241.97 KB) Formal Ruling PDF
Formal Ruling 2013-08 Formal Ruling 2013-08, Income Tax Withholding Requirements for Certain Stock Option Proceeds (239.52 KB) Formal Ruling PDF
Formal Ruling 2019-02 Transfer of totally destroyed motor vehicle to lessee (261.6 KB) Formal Ruling PDF
Formal Ruling 1992-11 Formal Ruling 1992-11, Sales by 501(c)(3) Organization (49.69 KB) Formal Ruling PDF