Publications - Policy Statements

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• PS 2003(4), Purchases of Meals or Lodging By Exempt Entities

• PS 2003(1), Application of Sales and Use Taxes and the Room Occupancy Tax to the Hotel and Motel Industry

• PS 2003(2), Sales and Use Taxes on Internet Access Services and On-Line Sales of Goods and Services

• PS 2004(4), Sales and Use Tax Exemption for Safety Apparel

• 2003 Policy Statements

• PS 98(2), Sales and Use Taxes on Access to the Internet and Other On-Line Sales of Goods and Services

• PS 98(1.1), Sales Tax Treatment of Coupons, Scan Cards, Cash Equivalents, Promotional Items and Rebates

• PS 98(1), Sales Tax Treatment of Coupons, Scan Cards, Cash Equivalents, Promotional Items and Rebates

• PS 99(5), Refuse and Sanitary Waste Removal Companies

• PS 99(7), Premiums Not Subject to the Insurance Premiums Tax

• PS 99(6), Subscriber Charges Not Subject to the Health Care Center Tax

• 1998 Policy Statements

• 1994 Policy Statements

• PS 92(13), Taxation of the Audio or Video Production Process

• PS 92(1), Filing of Combined Corporation Business Tax Returns