Publications

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

• PS 2013(5), Requests for Waiver of Civil Penalties

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

• 2025 Policy Statements

  Policy Statements

• 2021 Policy Statements

  Policy statements

• 2020 Policy Statements

  Policy statements

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

• 1996 Policy Statements

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

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

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

• PS 96(10), Sales and Use Tax Trade-In Allowance and Other Procedures in Connection with Leases of Motor Vehicles

• PS 96(5), Promotional Cellular Telephones

• PS 91(1), Corporation Business Tax Liability of Merged or Dissolved Foreign Corporation Failing to Procure a Certificate of Withdrawal

• 1991 Policy Statements