Publications - Policy Statements

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• PS 2002(5), The Motor Vehicle Rental Surcharge and the Tourism Account Surcharge

• PS 2002(6), Sales and Use Tax Exemptions for Low and Moderate Income Housing Facilities

• PS 2001(10), Exemptions From Petroleum Products Gross Earnings Tax and Reduced Threshold for Imposition of Tax on Importers

• PS 2002(4), Designated Private Delivery Services and Designated Types of Services

• PS 2001(1), Procedure for Retailers Claiming Credit for Sales Tax Previously Paid on Worthless Accounts Receivable

• PS 2001(12), Production of Prewritten Software

• PS 2001(11), Admissions Tax Exclusion for Health Clubs

• 2001 Policy Statements

• PS 96(6.1), Sales and Use Tax Exemption for Low and Moderate Income Housing Facilities

• PS 96(2), The Treatment of Early Payment Discounts

• PS 96(5), Promotional Cellular Telephones

• PS 96(3), Admissions Tax Payable When Admission Charge Collected

• PS 96(4), Mailing and Issuance of a Tax Refund to a Party Other Than the Taxpayer

• PS 92(12.1), Limited Liability Companies

• PS 92 (14.4), Annual and Quarterly Lists of Distributors for Motor Vehicle Fuels Tax Purposes