Legal Resources

Tax Commissioner Opinions

Table of Contents

Tax Type Subject Matter Opinion (Year - Number)
Commercial Activity Agent 08-0012
  Agent 08-0011
  Agent 08-0007
  Agent 08-0001
  Common Owner 06-0005
  Consolidated Election 06-0003
  Elected Consolidated Group 05-0007
  Foreign Trade Zone 05-0010
  Natural Gas Marketer 09-0005
  Nonprofit Organization 09-0002
  Nonprofit Organization 08-0010
  Nonprofit Organization 07-0002
     
Corporate Franchise Appreciation After Merger 08-0009
  Original Cost 94-0002
  Statute of Limitations 06-0001
     

Corporate Franchise/

Personal Income

OVCA Credits 05-0011
  Qualified Settlement Fund 08-0003
  Qualified Settlement Fund 99-0004
  Qualified Settlement Fund 97-0001
     

Employer Withholding

School Districts 06-0011
     
Personal Property Foreign Trade Zone 01-0005
  Foreign Trade Zone 93-0017
  Foreign TradeZone 90-0006
  Motor Vehicles 91-0014
  Real or Personal 07-0001
  Sale or Lease 91-0024
     
Sales Tax Advertising Material 94-0004
  Affiliated Group 93-0012
  Affiliated Group 93-0019
  Automatic Data Processing 92-0009
  Billing and Collection Services 14-0002
  Cable Television System 00-0008
  Capitalized 03-0003
  Charities 92-0010
  Cloud-based Applications 14-0001
  Commercial Kitchen Equipment 05-0009
  Consumer 91-0008
  Defibrillator 05-0003
  Electronic Exemption Certificates 06-0002
  Electronic Information 05-0005
  Employment Placement 93-0001
  Employment Placement 93-0013
  Floor-Cleaning Equipment 05-0004
  Food Premises 93-0002
  Laundering Rental Articles 93-0014
  Medical Devices 00-0006
  900 Service 92-0008
  900 Service 90-0008
  Nursing Home 92-0002
  Nutritional Supplements 00-0002
  Point of Sale Coupon Service 07-0006
  Price 90-0011
  Real or Personal 93-0020
  Refinancing Lease 91-0012
  Sales to Exempt Organizations 05-0008
  Salvage Vehicles 04-0003
  Scaffolding 05-0002
  Services as Things Transformed 93-0021
  Soft Drink/Food Stamps 05-0006
  Software 05-0001
  Software 91-0016
  Supplying Compressed Air 08-0002
  Tea 94-0013
  Total Order Coupons 02-0004
  Water Treatment 93-0026
     
Sales/Personal Property Sale or Lease 92-0014
     
Sales/Use Advertising 91-0020
  Agriculture 93-0004
  Automatic Data Processing 91-0006
  Billing and Collection Services 06-0013
  Casual Sales/Customized Software 07-0003
  Computer Services 92-0015
  Defibrillation Units 00-0010
  Electronic Reports 92-0007
  Employee Benefit and Human Resource Services 04-0002
  Fulfillment for Direct Marketer 07-0005
  Maintenance Contracts 90-0009
  Medical Records 91-0017
  Motion Picture Films 06-0012
  Popcorn Conditioning Bins 00-0004
  Prescription Drugs 01-0002
  Property Management 92-0016
  Public Utility Service 90-0014
  Public Utility Service 90-0012
  Publications 91-0013
  Rebilled Costs 92-0003
  Resale 90-0013
  Service Plans 91-0009
  Service Plans 91-0005
  Technology Consulting Services 08-0006
  Vendor/Contruction Contractor 91-0001
  Vitamins/Advertising/Shipping 02-0005