Business Tax Rulings

Ruling Number   Title   Date Issued Date Issued   Date Posted  
04-10 Business Tax Services Provided to State or Local Government 2004-03 Mar. 2004  
07-12 Business Tax Timeshare Industry - Off Premises Contact Businesses 2007-05 May 2007  
00-35 Delivery Coordination Services 2000-10 Oct. 2000  
01-04 Double Taxation 2001-03 Mar. 2001  
99-32 Foreign Corporation-Treaty-free Trade Zone 1999-12 Dec. 1999  
13-20 Foreign Trade Zone Activities 2013-11 Nov. 2013 2/4/2014
13-16 Healthcare Management Consulting Services 2013-11 Nov. 2013 1/22/2014
13-25 Hotel Reservation Services 2013-12 Dec. 2013 1/22/2014
06-12 Is Income From Origination Fees and Brokerage Commissions Subject to Business Tax? 2006-04 Apr. 2006  
07-27 Labor Services - Business Tax and Gross Receipts From Temporary Labor Services 2007-09 Sep. 2007  
97-25 Management and Health Services 1997-06 June 1997  
11-50 Manufacturer's Exemption 2011-09 Sep. 2011 11/1/2011
05-14 Medical Equipment Leased by Hospitals to Patients 2005-06 June 2005  
09-42 Mortgage Brokers 2009-09 Sep. 2009 5/5/2011
08-33 Nonprofit Exemption 2008-06 June 2008 5/5/2011
11-40 Operations in Multiple Local Jurisdictions 2011-08 Aug. 2011 9/23/2011
06-33 Organization Fees and Brokerage Commissions 2006-09 Sep. 2006  
99-21 Overnight Lodging and Management Services 1999-06 June 1999  
98-34 Pass Through to Automobile Purchaser 1998-07 July 1998  
98-35 Pass Through to Automobile Purchaser 1998-07 July 1998  
04-31 Payments to Contractors 2004-09 Sep. 2004  
00-19 Purchasing Accounts Receivable 2000-07 July 2000  
97-30 Retail Facility Built on State Line 1997-07 July 1997  
12-23 Sale of Automotive Parts for Assembly into Products for Resale 2012-10 Oct. 2012 11/19/2012
99-07 Seasonal Dealer 1999-03 Mar. 1999  
04-15 Temporary Labor Service 2004-06 June 2004  
14-04 Vascular Access Therapy and Related Services; IV Therapy Certification Classes 2014-06 June 2014 7/21/2014
17-05 Renewable Identification Numbers 2017-05 April 2017 5/01/2017
10-28 Wholesale vs. Retailer 2010-11 Nov. 2010 5/5/2011