Publications - Policy Statements

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• PS 98(5), Sales and Use Tax Refund Policy

• PS 98(6), Taxation of Internet Access Provided by Community Antenna Television Companies

• PS 98(8), Exemption from Sales and Use Taxes for Items Used Directly in the Biotechnology Industry

• 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

• 1998 Policy Statements

• PS 90(1), Dog Breeders

• PS 90(2), Modular Home Units

• 1990 Policy Statements

• 2014 Policy Statements

  2014 Policy Statements

• PS 2014(1), Tax Exemptions for Certain Water Pollution Control Equipment

• 2022 Policy Statements

• PS 2013(3), Sales and Use Tax Rules for Drop Shipments

• 2013 Policy Statements

• PS 2013(1), Audit Examination Policy for Retail Transactions