Publications - Rulings

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• Ruling 94-14, Real Estate Conveyance Tax / Controlling Interest Transfer Tax

• Ruling 94-17, Sales and Use Taxes / Business Management Services / Personnel Training Services / Services by Employment Agencies

• Ruling 94-13, Sales and Use Taxes / Leases of Tangible Personal Property / Motor Vehicles

• Ruling 94-16, Petroleum Products Gross Earnings Tax

• Ruling 93-21, Sales and Use Taxes / Personnel Services

• Ruling 93-24, Corporation Business Tax / Dividends - Received Deduction

• Ruling 93-3, Sales and Use Taxes / Sales Agent Services

• Ruling 93-23, Corporation Business Tax / Net Operating Losses

• Ruling 93-25, Sales and Use Taxes / Telecommunications Service / Computer and Data Processing Services

• Ruling 93-22, Sales and Use Taxes / Construction Contract / Exemption, Governmental

• Ruling 93-4, Sales and Use Taxes / Precedential Value of Ruling After Change in Law or Regulation

• Ruling 93-5, Sales and Use Taxes / Business Management Services

• Ruling 93-20, Sales and Use Taxes / Manufacturing Machinery

• Ruling 91-24, Real Estate Conveyance Taxes

• Ruling 91-26, Corporation Business Tax / Regulated Investment Companies