Tax Commissioner Opinions
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Table of Contents
| Tax Type |
Subject Matter |
Opinion (Year - Number) |
| Commercial Activity |
Agent |
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Common Owner |
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Consolidated Election |
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Elected Consolidated Group |
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Foreign Trade Zone |
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Nonprofit Organization |
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| Corporate Franchise |
Original Cost |
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Statute of Limitations |
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Corporate Franchise/
Personal Income |
OVCA Credits |
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Qualified Settlement Fund |
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Qualified Settlement Fund |
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Employer Withholding
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School Districts |
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| Personal Property |
Foreign Trade Zone |
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Foreign Trade Zone |
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Foreign TradeZone |
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Motor Vehicles |
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Real or Personal |
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Sale or Lease |
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| Sales Tax |
Advertising Material |
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Affiliated Group |
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Affiliated Group |
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Automatic Data Processing |
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Cable Television System |
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Capitalized |
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Charities |
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Commercial Kitchen Equipment |
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Consumer |
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Defibrillator |
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Electronic Exemption Certificates |
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Electronic Information |
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Employment Placement |
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Employment Placement |
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Floor-Cleaning Equipment |
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Food Premises |
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Laundering Rental Articles |
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Medical Devices |
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900 Service |
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900 Service |
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Nursing Home |
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Nutritional Supplements |
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Point of Sale Coupon Service |
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Price |
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Real or Personal |
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Real or Personal |
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Refinancing Lease |
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Sales to Exempt Organizations |
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Salvage Vehicles |
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Scaffolding |
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Services as Things Transformed |
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Soft Drink/Food Stamps |
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Software |
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Software |
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Supplying Compressed Air |
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Tea |
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Total Order Coupons |
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Water Treatment |
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| Sales/Personal Property |
Sale or Lease |
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| Sales/Use |
Acquisiton of Data |
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Advertising |
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Agriculture |
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Automatic Data Processing |
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Billing and Collection Services |
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Casual Sales/Customized Software |
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Computer Services |
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Defibrillation Units |
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Electronic Reports |
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Employee Benefit and Human Resource Services |
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Fulfillment for Direct Marketer |
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Maintenance Contracts |
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Medical Records |
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Motion Picture Films |
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Popcorn Conditioning Bins |
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Prescription Drugs |
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Property Management |
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Public Utility Service |
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Public Utility Service |
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Publications |
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Rebilled Costs |
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Resale |
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Service Plans |
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Service Plans |
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Vendor/Contruction Contractor |
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Vitamins/Advertising/Shipping |
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Warranty Repairs |
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