Publications - Rulings

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

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

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

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

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

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

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

• 1997 Rulings

• Ruling 94-4, Sales and Use Taxes / Manufacturing / Materials Used in Fabrication / Repair or Maintenance of Tangible Personal Property

• Ruling 94-19, Sales and Use Taxes / Sales of Magazines by Subscription

• Ruling 94-3, Sales and Use Taxes / Manufacturing Machinery / Manufacturing Recovery Act of 1992

• Ruling 94-5, Sales and Use Taxes / Environmental Assessment Services / Services to Commercial, Industrial or Income-Producing Real Property / Contractors

• Ruling 94-2, Sales and Use Taxes / Computer and Data Processing Services

• Ruling 94-18, Sales and Use Taxes / Personnel Services / Leased Employees

• Ruling 94-22, Sales and Use Taxes / Sales Agent Services / Advertising Services