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Scam Alert: The DRS is alerting taxpayers to a new scam where scammers are impersonating DRS by sending fraudulent text messages. For more information, see TSSB 2025-6.
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Ruling 90-13, Installation and Repairs Services Condominiums
Ruling 98-1, Sales and Use Taxes / Computer and Data Processing Services / "Outsourcing" Exemption
Ruling 90-11, Repair and Maintenance
Ruling 93-20, Sales and Use Taxes / Manufacturing Machinery
Ruling 98-2, Sales and Use Taxes / Business Management Services / Business Management Consulting Services
Ruling 90-10, Mailing Service
Ruling 90-26, Appraisal Service
Ruling 93-19, Corporation Business Tax
Ruling 98-3, Controlling Interest Transfer Tax
Ruling 90-27, Motor Vehicle Repair Service
Ruling 98-4, Sales and Use Taxes / Computer and Data Processing Services / "Outsourcing" Exemption / Business Management Services
Ruling 90-28, Leasing
Ruling 93-18, Sales and Use Taxes / Repairs to Motor Vehicles / Fabrication or Processing of Customer's Property
Ruling 90-29, Architectural Services
1998 Rulings
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