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• Ruling 92-15, Sales and Use Taxes / Services to Real Property

• Ruling 94-6, Sales and Use Taxes / Utility Exemption - Manufacturing

• Other Helpful Information

• AN 99(2), Annual List of Distributors for Motor Vehicle Fuels Tax Purposes

• IP 2007(13), Fisherman's Guide to Sales and Use Taxes and Estimated Income Tax

• SN 2011(9), 2011 Legislative Changes Affecting Sales and Use Taxes

• 2014 Policy Statements

  2014 Policy Statements

• Ruling 2007-3, Sales and Use Taxes / Leasing / Telecommunications Services

• IP 2010(16), Farmer's Guide to Sales and Use Taxes, Motor Vehicle Fuels Tax, Estimated Income Tax, and Withholding Tax

• Ruling 90-82, Condominium Associations

• Donation of Land Tax Credits

• Ruling 90-72, Scrap Metal Processors / Manufacturing

• Q&A on Direct Payment Permits

• SN 2013(3), Legislative Changes to the Petroleum Products Gross Earnings Tax Effective July 1, 2013

• 1999 Policy Statements