1989 Rulings

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1989 Rulings

Ruling 89-1, Occupational Tax

Ruling 89-2, Exemption - Governmental

Ruling 89-3, Manufacturing

Ruling 89-4, Consulting

Ruling 89-5, Capital Gains, Dividends and Interest Tax

Ruling 89-6, Exemption - Governmental

Ruling 89-7, Production Materials

Ruling 89-8, Promotionals

Ruling 89-9, Installation

Ruling 89-10, Testing

Ruling 89-11, Car Washing

Ruling 89-12, Writing

Ruling 89-13, Resale

Ruling 89-14, Petroleum Gross Earnings Tax

Ruling 89-15, Testing

Ruling 89-16, Controlling Interest Transfer Tax

Ruling 89-17, Containers

Ruling 89-18, Utility Exemption - Manufacturing

Ruling 89-19, Machinery

Ruling 89-20, Exemption - Governmental

Ruling 89-21, Renovations

Ruling 89-22, Repairs

Ruling 89-23, Car Washing

Ruling 89-24, Machinery

Ruling 89-25, Component Parts

Ruling 89-26, Software

Ruling 89-27, Consulting

Ruling 89-28, Utility Exemption - Residential

Ruling 89-29, Motor Vehicle Repairs

Ruling 89-30, Exemptions

Ruling 89-31, Architecture

Ruling 89-32, Animals

Ruling 89-33, Capital Gains, Dividends and Interest Tax

Ruling 89-34, Maintenance

Ruling 89-35, Inspection

Ruling 89-36, Cabaret Tax

Ruling 89-37, Aircraft

Ruling 89-38, Renovations

Ruling 89-39, Cash Discounts

Ruling 89-40, Dry Cleaning

Ruling 89-41, Real Estate Conveyance Tax

Ruling 89-42, Training

Ruling 89-43, Utility Exemptions - Residential

Ruling 89-44, Capital Gains, Dividends and Interest Tax

Ruling 89-45, Installation

Ruling 89-46, Corporation Business Tax

Ruling 89-47, Contractor

Ruling 89-48, Leasing

Ruling 89-49, Broadcasting

Ruling 89-50, Clothing

Ruling 89-51, Repairs

Ruling 89-52, Inspections

Ruling 89-53, Consulting

Ruling 89-54, Management

Ruling 89-55, Lobbying Services

Ruling 89-56, Electricity/Manufacturing - Utilities/Steam

Ruling 89-57, Exemption - Charitable

Ruling 89-58, Consulting

Ruling 89-59, Resale

Ruling 89-60, Engineering

Ruling 89-61, Engineering

Ruling 89-62, Nexus

Ruling 89-63, Utility Exemption - Residential

Ruling 89-64, Inspection

Ruling 89-65, Marketing

Ruling 89-66, Testing

Ruling 89-67, Maintenance

Ruling 89-68, Repairs

Ruling 89-69, Utility Exemption - Manufacturing

Ruling 89-70, Business Analysis and Management Services

Ruling 89-71, Installation

Ruling 89-72, Utility Exemption - Manufacturing

Ruling 89-73, Utility Exemption - Residential

Ruling 89-74, Engineering

Ruling 89-75, Utility Exemption - Agricultural

Ruling 89-76, Utility Exemption - Agricultural

Ruling 89-77, Utility Exemption - Manufacturing

Ruling 89-78, Contractors

Ruling 89-79, Utility Exemption - Manufacturing

Ruling 89-80, Land Surveyor

Ruling 89-81, Appraisal

Ruling 89-82, Consulting

Ruling 89-83, Utility Exemption - Manufacturing

Ruling 89-84, Appraisals

Ruling 89-85, Utility Exemption - Manufacturing

Ruling 89-86, Health and Athletic Club Services

Ruling 89-87, Utility Exemption - Residential

Ruling 89-88, Land Surveyor

Ruling 89-89, Utility Exemption - Residential

Ruling 89-90, Utility Exemption - Residential

Ruling 89-91, Gift Certificates

Ruling 89-92, Exemption - Governmental

Ruling 89-93, Maintenance

Ruling 89-94, Leasing

Ruling 89-95, Maintenance

Ruling 89-96, Firearms

Ruling 89-97, Warranty

Ruling 89-98, Nexus

Ruling 89-99, Architectural Services

Ruling 89-100, Agricultural Services

Ruling 89-101, Engineering

Ruling 89-102, Resale

Ruling 89-103, Graphic Design

Ruling 89-104, Engineering

Ruling 89-105, Landscaping

Ruling 89-106, Writing

Ruling 89-107, Utility Exemption - Manufacturing

Ruling 89-108, Landscaping

Ruling 89-109, Health and Athletic Club Services

Ruling 89-110, Forestry Management Services

Ruling 89-111, Leasing

Ruling 89-112, Contractors

Ruling 89-113, Landscaping - Service Contractors

Ruling 89-114, Contractors

Ruling 89-115, Tangible Property

Ruling 89-116, Renovation

Ruling 89-117, Resale

Ruling 89-118, Utility Exemption - Manufacturing

Ruling 89-119, Taxidermists

Ruling 89-120, Utility Exemption - Manufacturing

Ruling 89-121, Utility Exemption - Manufacturing

Ruling 89-122, Casual Sale

Ruling 89-123, Landscaping

Ruling 89-124, Real Estate Conveyance Tax

Ruling 89-125, Real Estate Conveyance Tax

Ruling 89-126, Agent for Sale

Ruling 89-127, Maintenance

Ruling 89-128, Advertising

Ruling 89-129, Consulting

Ruling 89-130, Meals

Ruling 89-131, Repairs

Ruling 89-132, Lobbying

Ruling 89-133, Engineering

Ruling 89-134, Construction Estimators

Ruling 89-135, Personnel Services

Ruling 89-136, Machinery

Ruling 89-137, Engineering

Ruling 89-138, Parking

Ruling 89-139, Engineering

Ruling 89-140, Repairs

Ruling 89-141, Maintenance / Boats

Ruling 89-142, Repairs / Water Systems

Ruling 89-143, Capital Gains, Dividends and Interest Tax

Ruling 89-144, Storage

Ruling 89-145, Renovating

Ruling 89-146, Repairs

Ruling 89-147, Utility Exemption - Manufacturing

Ruling 89-148, Renovations

Ruling 89-149, Trademark/Licensing Agreement

Ruling 89-150, Exemptions

Ruling 89-151, Consulting

Ruling 89-152, Warranty

Ruling 89-153, Utility Exemption - Manufacturing

Ruling 89-154, Engineering

Ruling 89-155, Utility Sales Tax

Ruling 89-156, Exemption - Governmental

Ruling 89-157, Tobacco Products Tax

Ruling 89-158, Software

Ruling 89-159, Ambulance Service

Ruling 89-160, Engineering

Ruling 89-161, Engineering

Ruling 89-162, Consulting

Ruling 89-163, Software

Ruling 89-164, Engineering

Ruling 89-165, Engineering

Ruling 89-166, Engineering

Ruling 89-167, Engineering

Ruling 89-168, Utility Sales Tax

Ruling 89-169, Utility Exemption - Manufacturing

Ruling 89-170, Engineering

Ruling 89-171, Meals

Ruling 89-172, Consulting

Ruling 89-173, Exemption - Governmental

Ruling 89-174, Architectural Services

Ruling 89-175, Parking

Ruling 89-176, Engineering

Ruling 89-177, Engineering

Ruling 89-178, Motor Vehicle Repairs

Ruling 89-179, Meals

Ruling 89-180, Marketing

Ruling 89-181, Architectural

Ruling 89-182, Animals

Ruling 89-183, Room Occupancy

Ruling 89-184, Engineering

Ruling 89-185, Landscaping

Ruling 89-186, Testing

Ruling 89-187, Engineering

Ruling 89-188, Engineering

Ruling 89-189, Architectural Services

Ruling 89-190, Renovations

Ruling 89-191, Engineering

Ruling 89-192, Engineering

Ruling 89-193, Repairs

Ruling 89-194, Contractors

Ruling 89-195, Maintenance

Ruling 89-196, Architectural

Ruling 89-197, Engineering

Ruling 89-198, Engineering

Ruling 89-199, Utility Exemption - Manufacturing

Ruling 89-200, Utility Exemption - Manufacturing

Ruling 89-201, Utility Exemption - Manufacturing

Ruling 89-202, Utility Exemption - Residential

Ruling 89-203, Engineering

Ruling 89-204, Installation

Ruling 89-205, Personnel Services

Ruling 89-206, Engineering

Ruling 89-207, Real Estate Conveyance Tax

Ruling 89-208, Landscaping

Ruling 89-209, Management

Ruling 89-210, Petroleum Gross Earnings

Ruling 89-211, Machinery

Ruling 89-212, Landscape/Architect

Ruling 89-213, Manufacturing

Ruling 89-214, Engineering

Ruling 89-215, Affiliated Corporations

Ruling 89-216, Manufacturing

Ruling 89-217, Corporation Business Tax

Ruling 89-218, Inspections

Ruling 89-219, Appraisal

Ruling 89-220, Consulting

Ruling 89-221, Medical Equipment

Ruling 89-222, Manufacturing

Ruling 89-223, Consulting

Ruling 89-224, Engineering

Ruling 89-225, Machinery/Photocopy Machines

Ruling 89-226, Barter

Ruling 89-227, Agricultural Production

Ruling 89-228, Utility Sales Tax

Ruling 89-229, Agent For Sale

Ruling 89-230, Hazardous Waste

Ruling 89-231, Controlling Interest Transfer Tax

Ruling 89-232, Landscaping

Ruling 89-233, Agricultural

Ruling 89-234, Consulting

Ruling 89-235, Utility Exemption - Residential

Ruling 89-236, Aircraft

Ruling 89-237, Repairs

Ruling 89-238, Utility Exempton - Residential

Ruling 89-239, Hazardous Waste

Ruling 89-240, Hazardous Waste

Ruling 89-241, Utility Exemption - Residential

Ruling 89-242, Engineering

Ruling 89-243, Hazardous Waste

Ruling 89-244, Consulting

Ruling 89-245, Lobbying

Ruling 89-246, Engineering

Ruling 89-247, Personnel Services

Ruling 89-248, Telecommunications

Ruling 89-249, Advertising

Ruling 89-250, Leasing

Ruling 89-251, Vending Machines

Ruling 89-252, Health and Athletic Clubs

Ruling 89-253, Personnel Services

Ruling 89-254, Exemptions - Governmental

Ruling 89-255, Contractors

Ruling 89-256, Resale

Ruling 89-257, Installation

Ruling 89-258, Contracting

Ruling 89-259, Advertising

Ruling 89-260, Contracting

Ruling 89-261, Exemptions

Ruling 89-262, Management

Ruling 89-263, Renovation

Ruling 89-264, Installation/Repairs

Ruling 89-265, Machinery

Ruling 89-266, Vending Machines

Ruling 89-267, Health and Athletic Clubs

Ruling 89-268, Health and Athletic Clubs

Ruling 89-269, Health and Athletic Clubs

Ruling 89-270, Repair Services

Ruling 89-271, Engineering

Rulng 89-272, Tangible Property

Ruling 89-273, Landscaping

Ruling 89-274, Exemption - Governmental

Ruling 89-275, Resale

Ruling 89-276, Engineering

Ruling 89-277, Engineering

Ruling 89-278, Exemption - Charitable

Ruling 89-279, Controlling Interest Transfer Tax

Ruling 89-280, Land Surveyor

Ruling 89-281, Management