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• Ruling 89-107, Utility Exemption - Manufacturing

• Other Helpful Information

• Ruling 89-28, Utility Exemption - Residential

• 1989 Rulings

• 1997 Rulings

• Ruling 90-62, Manufacturing / Accessory Tools

• Rental Surcharge Information

• Ruling 90-1, Utility Exemption - Manufacturing

• SN 99(12), Sales and Use Tax Exemption for Nonprescription Drugs and Medicines

• Ruling 89-160, Engineering

• Ruling 89-15, Testing

• 2022 Policy Statements

• Ruling 90-58, Employee Leasing

• Ruling 89-39, Cash Discounts

• SN 2005(8), 2005 Legislation Affecting the Cigarette Taxes