DRS: Rulings
Rulings
 Ruling 89-1, Occupational Tax
 
 Ruling 89-2, Exemption - Governmental
 
 Ruling 89-3, Manufacturing
 
 Ruling 89-4, Consulting
 
 Ruling 89-5, Capital Gains, Dividends and Interest Tax
 
 Ruling 89-6, Exemption - Governmental
 
 Ruling 89-7, Production Materials
 
 Ruling 89-8, Promotionals
 
 Ruling 89-9, Installation
 
 Ruling 89-10, Testing
 
 Ruling 89-11, Car Washing
 
 Ruling 89-12, Writing
 
 Ruling 89-13, Resale
 
 Ruling 89-14, Petroleum Gross Earnings Tax
 
 Ruling 89-15, Testing
 
 Ruling 89-16, Controlling Interest Transfer Tax
 
 Ruling 89-17, Containers
 
 Ruling 89-18, Utility Exemption - Manufacturing
 
 Ruling 89-19, Machinery
 
 Ruling 89-20, Exemption - Governmental
 
 Ruling 89-21, Renovations
 
 Ruling 89-22, Repairs
 
 Ruling 89-23, Car Washing
 
 Ruling 89-24, Machinery
 
 Ruling 89-25, Component Parts
 
 Ruling 89-26, Software
 
 Ruling 89-27, Consulting
 
 Ruling 89-28, Utility Exemption - Residential
 
 Ruling 89-29, Motor Vehicle Repairs
 
 Ruling 89-30, Exemptions
 
 Ruling 89-31, Architecture
 
 Ruling 89-32, Animals
 
 Ruling 89-33, Capital Gains, Dividends and Interest Tax
 
 Ruling 89-34, Maintenance
 
 Ruling 89-35, Inspection
 
 Ruling 89-36, Cabaret Tax
 
 Ruling 89-37, Aircraft
 
 Ruling 89-38, Renovations
 
 Ruling 89-39, Cash Discounts
 
 Ruling 89-40, Dry Cleaning
 
 Ruling 89-41, Real Estate Conveyance Tax
 
 Ruling 89-42, Training
 
 Ruling 89-43, Utility Exemptions - Residential
 
 Ruling 89-44, Capital Gains, Dividends and Interest Tax
 
 Ruling 89-45, Installation
 
 Ruling 89-46, Corporation Business Tax
 
 Ruling 89-47, Contractor
 
 Ruling 89-48, Leasing
 
 Ruling 89-49, Broadcasting
 
 Ruling 89-50, Clothing
 
 Ruling 89-51, Repairs
 
 Ruling 89-52, Inspections
 
 Ruling 89-53, Consulting
 
 Ruling 89-54, Management
 
 Ruling 89-55, Lobbying Services
 
 Ruling 89-56, Electricity/Manufacturing - Utilities/Steam
 
 Ruling 89-57, Exemption - Charitable
 
 Ruling 89-58, Consulting
 
 Ruling 89-59, Resale
 
 Ruling 89-60, Engineering
 
 Ruling 89-61, Engineering
 
 Ruling 89-62, Nexus
 
 Ruling 89-63, Utility Exemption - Residential
 
 Ruling 89-64, Inspection
 
 Ruling 89-65, Marketing
 
 Ruling 89-66, Testing
 
 Ruling 89-67, Maintenance
 
 Ruling 89-68, Repairs
 
 Ruling 89-69, Utility Exemption - Manufacturing
 
 Ruling 89-70, Business Analysis and Management Services
 
 Ruling 89-71, Installation
 
 Ruling 89-72, Utility Exemption - Manufacturing
 
 Ruling 89-73, Utility Exemption - Residential
 
 Ruling 89-74, Engineering
 
 Ruling 89-75, Utility Exemption - Agricultural
 
 Ruling 89-76, Utility Exemption - Agricultural
 
 Ruling 89-77, Utility Exemption - Manufacturing
 
 Ruling 89-78, Contractors
 
 Ruling 89-79, Utility Exemption - Manufacturing
 
 Ruling 89-80, Land Surveyor
 
 Ruling 89-81, Appraisal
 
 Ruling 89-82, Consulting
 
 Ruling 89-83, Utility Exemption - Manufacturing
 
 Ruling 89-84, Appraisals
 
 Ruling 89-85, Utility Exemption - Manufacturing
 
 Ruling 89-86, Health and Athletic Club Services
 
 Ruling 89-87, Utility Exemption - Residential
 
 Ruling 89-88, Land Surveyor
 
 Ruling 89-89, Utility Exemption - Residential
 
 Ruling 89-90, Utility Exemption - Residential
 
 Ruling 89-91, Gift Certificates
 
 Ruling 89-92, Exemption - Governmental
 
 Ruling 89-93, Maintenance
 
 Ruling 89-94, Leasing
 
 Ruling 89-95, Maintenance
 
 Ruling 89-96, Firearms
 
 Ruling 89-97, Warranty
 
 Ruling 89-98, Nexus
 
 Ruling 89-99, Architectural Services
 
 Ruling 89-100, Agricultural Services
 
 Ruling 89-101, Engineering
 
 Ruling 89-102, Resale
 
 Ruling 89-103, Graphic Design
 
 Ruling 89-104, Engineering
 
 Ruling 89-105, Landscaping
 
 Ruling 89-106, Writing
 
 Ruling 89-107, Utility Exemption - Manufacturing
 
 Ruling 89-108, Landscaping
 
 Ruling 89-109, Health and Athletic Club Services
 
 Ruling 89-110, Forestry Management Services
 
 Ruling 89-111, Leasing
 
 Ruling 89-112, Contractors
 
 Ruling 89-113, Landscaping - Service Contractors
 
 Ruling 89-114, Contractors
 
 Ruling 89-115, Tangible Property
 
 Ruling 89-116, Renovation
 
 Ruling 89-117, Resale
 
 Ruling 89-118, Utility Exemption - Manufacturing
 
 Ruling 89-119, Taxidermists
 
 Ruling 89-120, Utility Exemption - Manufacturing
 
 Ruling 89-121, Utility Exemption - Manufacturing
 
 Ruling 89-122, Casual Sale
 
 Ruling 89-123, Landscaping
 
 Ruling 89-124, Real Estate Conveyance Tax
 
 Ruling 89-125, Real Estate Conveyance Tax
 
 Ruling 89-126, Agent for Sale
 
 Ruling 89-127, Maintenance
 
 Ruling 89-128, Advertising
 
 Ruling 89-129, Consulting
 
 Ruling 89-130, Meals
 
 Ruling 89-131, Repairs
 
 Ruling 89-132, Lobbying
 
 Ruling 89-133, Engineering
 
 Ruling 89-134, Construction Estimators
 
 Ruling 89-135, Personnel Services
 
 Ruling 89-136, Machinery
 
 Ruling 89-137, Engineering
 
 Ruling 89-138, Parking
 
 Ruling 89-139, Engineering
 
 Ruling 89-140, Repairs
 
 Ruling 89-141, Maintenance / Boats
 
 Ruling 89-142, Repairs / Water Systems
 
 Ruling 89-143, Capital Gains, Dividends and Interest Tax
 
 Ruling 89-144, Storage
 
 Ruling 89-145, Renovating
 
 Ruling 89-146, Repairs
 
 Ruling 89-147, Utility Exemption - Manufacturing
 
 Ruling 89-148, Renovations
 
 Ruling 89-149, Trademark/Licensing Agreement
 
 Ruling 89-150, Exemptions
 
 Ruling 89-151, Consulting
 
 Ruling 89-152, Warranty
 
 Ruling 89-153, Utility Exemption - Manufacturing
 
 Ruling 89-154, Engineering
 
 Ruling 89-155, Utility Sales Tax
 
 Ruling 89-156, Exemption - Governmental
 
 Ruling 89-157, Tobacco Products Tax
 
 Ruling 89-158, Software
 
 Ruling 89-159, Ambulance Service
 
 Ruling 89-160, Engineering
 
 Ruling 89-161, Engineering
 
 Ruling 89-162, Consulting
 
 Ruling 89-163, Software
 
 Ruling 89-164, Engineering
 
 Ruling 89-165, Engineering
 
 Ruling 89-166, Engineering
 
 Ruling 89-167, Engineering
 
 Ruling 89-168, Utility Sales Tax
 
 Ruling 89-169, Utility Exemption - Manufacturing
 
 Ruling 89-170, Engineering
 
 Ruling 89-171, Meals
 
 Ruling 89-172, Consulting
 
 Ruling 89-173, Exemption - Governmental
 
 Ruling 89-174, Architectural Services
 
 Ruling 89-175, Parking
 
 Ruling 89-176, Engineering
 
 Ruling 89-177, Engineering
 
 Ruling 89-178, Motor Vehicle Repairs
 
 Ruling 89-179, Meals
 
 Ruling 89-180, Marketing
 
 Ruling 89-181, Architectural
 
 Ruling 89-182, Animals
 
 Ruling 89-183, Room Occupancy
 
 Ruling 89-184, Engineering
 
 Ruling 89-185, Landscaping
 
 Ruling 89-186, Testing
 
 Ruling 89-187, Engineering
 
 Ruling 89-188, Engineering
 
 Ruling 89-189, Architectural Services
 
 Ruling 89-190, Renovations
 
 Ruling 89-191, Engineering
 
 Ruling 89-192, Engineering
 
 Ruling 89-193, Repairs
 
 Ruling 89-194, Contractors
 
 Ruling 89-195, Maintenance
 
 Ruling 89-196, Architectural
 
 Ruling 89-197, Engineering
 
 Ruling 89-198, Engineering
 
 Ruling 89-199, Utility Exemption - Manufacturing
 
 Ruling 89-200, Utility Exemption - Manufacturing
 
 Ruling 89-201, Utility Exemption - Manufacturing
 
 Ruling 89-202, Utility Exemption - Residential
 
 Ruling 89-203, Engineering
 
 Ruling 89-204, Installation
 
 Ruling 89-205, Personnel Services
 
 Ruling 89-206, Engineering
 
 Ruling 89-207, Real Estate Conveyance Tax
 
 Ruling 89-208, Landscaping
 
 Ruling 89-209, Management
 
 Ruling 89-210, Petroleum Gross Earnings
 
 Ruling 89-211, Machinery
 
 Ruling 89-212, Landscape/Architect
 
 Ruling 89-213, Manufacturing
 
 Ruling 89-214, Engineering
 
 Ruling 89-215, Affiliated Corporations
 
 Ruling 89-216, Manufacturing
 
 Ruling 89-217, Corporation Business Tax
 
 Ruling 89-218, Inspections
 
 Ruling 89-219, Appraisal
 
 Ruling 89-220, Consulting
 
 Ruling 89-221, Medical Equipment
 
 Ruling 89-222, Manufacturing
 
 Ruling 89-223, Consulting
 
 Ruling 89-224, Engineering
 
 Ruling 89-225, Machinery/Photocopy Machines
 
 Ruling 89-226, Barter
 
 Ruling 89-227, Agricultural Production
 
 Ruling 89-228, Utility Sales Tax
 
 Ruling 89-229, Agent For Sale
 
 Ruling 89-230, Hazardous Waste
 
 Ruling 89-231, Controlling Interest Transfer Tax
 
 Ruling 89-232, Landscaping
 
 Ruling 89-233, Agricultural
 
 Ruling 89-234, Consulting
 
 Ruling 89-235, Utility Exemption - Residential
 
 Ruling 89-236, Aircraft
 
 Ruling 89-237, Repairs
 
 Ruling 89-238, Utility Exempton - Residential
 
 Ruling 89-239, Hazardous Waste
 
 Ruling 89-240, Hazardous Waste
 
 Ruling 89-241, Utility Exemption - Residential
 
 Ruling 89-242, Engineering
 
 Ruling 89-243, Hazardous Waste
 
 Ruling 89-244, Consulting
 
 Ruling 89-245, Lobbying
 
 Ruling 89-246, Engineering
 
 Ruling 89-247, Personnel Services
 
 Ruling 89-248, Telecommunications
 
 Ruling 89-249, Advertising
 
 Ruling 89-250, Leasing
 
 Ruling 89-251, Vending Machines
 
 Ruling 89-252, Health and Athletic Clubs
 
 Ruling 89-253, Personnel Services
 
 Ruling 89-254, Exemptions - Governmental
 
 Ruling 89-255, Contractors
 
 Ruling 89-256, Resale
 
 Ruling 89-257, Installation
 
 Ruling 89-258, Contracting
 
 Ruling 89-259, Advertising
 
 Ruling 89-260, Contracting
 
 Ruling 89-261, Exemptions
 
 Ruling 89-262, Management
 
 Ruling 89-263, Renovation
 
 Ruling 89-264, Installation/Repairs
 
 Ruling 89-265, Machinery
 
 Ruling 89-266, Vending Machines
 
 Ruling 89-267, Health and Athletic Clubs
 
 Ruling 89-268, Health and Athletic Clubs
 
 Ruling 89-269, Health and Athletic Clubs
 
 Ruling 89-270, Repair Services
 
 Ruling 89-271, Engineering
 
 Rulng 89-272, Tangible Property
 
 Ruling 89-273, Landscaping
 
 Ruling 89-274, Exemption - Governmental
 
 Ruling 89-275, Resale
 
 Ruling 89-276, Engineering
 
 Ruling 89-277, Engineering
 
 Ruling 89-278, Exemption - Charitable
 
 Ruling 89-279, Controlling Interest Transfer Tax
 
 Ruling 89-280, Land Surveyor
 
 Ruling 89-281, Management