Publications - Rulings

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• Ruling 2004-2, Sales and Use Taxes / Manufacturing Recovery Act / Electricity Generation

• Ruling 96-1, Sales and Use Taxes / Telecommunications Services / Computer and Data Processing Services

• Ruling 96-5, Sales and Use Taxes / Agricultural Production

• Ruling 96-7, Sales and Use Taxes / Computer and Data Processing Services

• Ruling 96-6, Sales and Use Taxes / Gas and Electricity Used in the Fabrication of a Finished Product to be Sold

• Ruling 96-8, Sales and Use Taxes / Computer and Data Processing Services / "Outsourcing Exemption"

• 1996 Rulings

• Ruling 96-3, Sales and Use Taxes / Installation / Services to Real Property

• Ruling 96-9, Corporation Business Tax / Specially Chartered Associations as Political Subdivisions

• 2010 Rulings

• Ruling 2010-1, Photo booths

• 2008 Rulings

• Ruling 2008-1, Utility Exemption - Manufacturing

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

• 2007 Rulings