Publications - Rulings

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• Ruling 89-88, Land Surveyor

• Ruling 89-85, Utility Exemption - Manufacturing

• Ruling 89-84, Appraisals

• Ruling 89-80, Land Surveyor

• Ruling 89-81, Appraisal

• Ruling 2018-2 - Sales and Use Taxes, Personnel Services

  Ruling Sales and Use Taxes, Personnel Services

• Ruling 2017-2, Admissions Tax - Golf Course Greens Fees

  Ruling on Admissions Tax - Golf Course Greens Fees

• Ruling 2017-1 - Sales and Use Taxes - Services to Real Property, Electrical/Electronic Repair Services, Repair Services to Tangible Personal Property

  Ruling on Sales and Use Taxes - Home Warranties

• Ruling 2017-3 - Sales and Use Taxes - Services to Real Property and Cooperatives

  Ruling on Sales and Use Taxes - Services to Real Property and Cooperatives

• Ruling 2017-4 - Sales and Use Taxes - Motor Vehicle Towing and Road Services Resale of Services

  Ruling on Sales and Use Taxes - Motor Vehicle Towing and Road Services Resale of Services

• Ruling 2018-1, Sales and Use Taxes, Resale of Meals, Delivery Charges

  Sales and Use Taxes, Resale of Meals, Delivery Charges

• 2017 Rulings

  2017 Rulings

• 2018 Rulings

  2018 Rulings

• Ruling 2005-1, Sales and Use Taxes/Contractors/Machinery (Manufacturing)

• Ruling 2007-3, Sales and Use Taxes / Leasing / Telecommunications Services