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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
	Cable Television System	00-0008
	Capitalized	03-0003
	Charities	92-0010
	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	00-0003
	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	Acquisiton of Data	94-0011
	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
	Warranty Repairs	93-0027