1997

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• Ruling 97-1, Sales and Use Taxes / Business Management Services / Business Management Consulting Services

• Ruling 97-2, Corporation Business Taxes / Operating Loss Carry-Overs

• Ruling 97-3, Corporation Business Tax / Operating Loss Carry-Overs

• Ruling 97-4, Sales and Use Taxes / Commercial Truck Exemption / Storage Trailers

• Ruling 97-5, Sales and Use Taxes / Computer and Data Processing Services / Personnel Services

• Ruling 97-6, Corporation Business Tax / Research and Experimental Expenditure Credit

• Ruling 97-7, Sales and Use Taxes / Biotechnology Exemption

• 1997 Rulings