Document # Public Document # Document Type Date Issued Description
87-291 87-291 Rulings of the Tax Commissioner 12/10/1987 Nonprofit corporation procuring and operating magnetic resonance equipment; Exemption criteria
87-272 87-272 Rulings of the Tax Commissioner 12/10/1987 Refund resulting from litigation with the I.R.S.
87-278 87-278 Rulings of the Tax Commissioner 12/10/1987 Qualified salary reduction contributions to a "cafeteria plan"
87-264 87-264 Rulings of the Tax Commissioner 11/30/1987 Warranty plans
87-262 87-262 Rulings of the Tax Commissioner 11/30/1987 Repairs under manufacturer's warranty
87-263 87-263 Rulings of the Tax Commissioner 11/30/1987 Public corporation of the Commonwealth of Puerto Rico
87-265 87-265 Rulings of the Tax Commissioner 11/30/1987 Quarterly magazine; Subscription charges
87-261 87-261 Rulings of the Tax Commissioner 11/30/1987 Shop supplies charge; Auto repair company
87-268 87-268 Rulings of the Tax Commissioner 11/30/1987 Bed and Breakfast Inns; Food purchases and sales
87-267 87-267 Rulings of the Tax Commissioner 11/25/1987 Knopp Brothers, Inc. vs. Department of Taxation
87-260 87-260 Rulings of the Tax Commissioner 11/25/1987 Tax-exempt investment fund
11251987 Attorney General's Opinion 11/25/1987 Marketing and Sales Via Television
87-259 87-259 Rulings of the Tax Commissioner 11/24/1987 Cash discount must be allocated between sales price and sales tax
87-257 87-257 Rulings of the Tax Commissioner 11/24/1987 Audit revised
87-250 87-250 Rulings of the Tax Commissioner 11/24/1987 Permission to file a consolidated return
87-255 87-255 Rulings of the Tax Commissioner 11/24/1987 Landscape contracts; Provision of trees, flowers, shrubs, etc.
87-258 87-258 Rulings of the Tax Commissioner 11/24/1987 Ceramic kiln firing fees
87-269 87-269 Rulings of the Tax Commissioner 11/24/1987 Complimentary meals and beverages served to hotel guests
87-256 87-256 Rulings of the Tax Commissioner 11/24/1987 Roof maintenance contract
87-254 87-254 Rulings of the Tax Commissioner 11/19/1987 Meals furnished to employees
87-253 87-253 Rulings of the Tax Commissioner 11/18/1987 Net operating loss carryback
87-13 87-13 Tax Bulletins 11/17/1987 Interest Derived from Ginnie Maes
87-252 87-252 Rulings of the Tax Commissioner 11/10/1987 Veterinarians; Medicines and drugs
87-251 87-251 Rulings of the Tax Commissioner 11/09/1987 Veterinarians; Farm animals
11061987 Attorney General's Opinion 11/06/1987 Correction of Errors