Publications

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• 1998 Policy Statements

• PS 90(1), Dog Breeders

• PS 90(2), Modular Home Units

• 1990 Policy Statements

• 2014 Policy Statements

  2014 Policy Statements

• PS 2014(1), Tax Exemptions for Certain Water Pollution Control Equipment

• 2022 Policy Statements

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

• 2013 Policy Statements

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

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

• 2025 Policy Statements

  Policy Statements

• 2021 Policy Statements

  Policy statements

• 2020 Policy Statements

  Policy statements

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