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• Ruling 95-12, Corporation Business Tax / Apportionment / Receipts Factor

• Ruling 91-2, Controlling Interest Transfer Taxes

• Ruling 2015-3, Sales and Use Taxes, Medical Devices

  Ruling 2015-3, Sales and Use Taxes, Medical Devices

• Ruling 95-3, Sales and Use Taxes / Transfer of Title / Lease of Tangible Personal Property

• Ruling 91-17, Marketing Research

• 2019 Rulings

  2019 Rulings

• 2015 Rulings

  2015 Rulings

• Ruling 91-15, Intercompany Dividend

• 2022 Rulings

  2022 Rulings

• 1994 Policy Statements

• 2001 Announcements

• 2008 Policy Statements

• 1992 Policy Statements

• 2007 Policy Statements

• PS 92(5), Computation of Receipts Factor for Corporation Business Tax Purposes