Publications - Policy Statements

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• 2022 Policy Statements

• 2021 Policy Statements

  Policy statements

• 2026 Policy Statements

  Policy Statements

• 2025 Policy Statements

  Policy Statements

• PS 2012(2), Designated Private Delivery Services and Designated Types of Service

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

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

• 2011 Policy Statements

• 2013 Policy Statements

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

• 2012 Policy Statements

• PS 2003(5), Income Tax Withholding for Athletes or Entertainers

• 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