Scam Alert: The DRS is alerting taxpayers to a new scam where scammers are impersonating DRS by sending fraudulent text messages. For more information, see TSSB 2025-6.

This Ruling has been obsoleted in part by AN 2000(8)

Ruling 89-35

Inspection


Personal residence inspections are not subject to sales and use taxes.


LEGAL DIVISION

August 1, 1989