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• SN 99(13.1), "Pay When Paid" Method for Materialmen

• Ruling 99-5, Corporation Business Tax

• 2026 Announcements

  2026 Announcements

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

  Sales and Use Taxes, Resale of Meals, Delivery Charges

• Ruling 89-168, Utility Sales Tax

• Ruling 90-83, Corporation Business Tax

• 2009 Policy Statements

• 2022 Rulings

  2022 Rulings

• IP 2021-13

• IP 2021-16

• PS 96(5), Promotional Cellular Telephones

• Ruling 97-3, Corporation Business Tax / Operating Loss Carry-Overs

• Ruling 93-16, Room Occupancy Tax

• Ruling 91-26, Corporation Business Tax / Regulated Investment Companies

• AN 2003(5.3), Quarterly List of Distributors for Motor Vehicles Fuels Tax Purposes