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• 2019 Policy Statements

  Policy statements

• 2023 Taxpayer Services Special Bulletins

• Ruling 90-48, Intangible Property

• 2012 Special Notices

• 2006 Policy Statements

• Ruling 2017-4 - Sales and Use Taxes - Motor Vehicle Towing and Road Services Resale of Services

  Ruling on Sales and Use Taxes - Motor Vehicle Towing and Road Services Resale of Services

• Ruling 90-43, Services of an Agent

• SN 99(4), 1997 and 1998 Legislative Changes Affecting the Corporation Business Tax

• Ruling 89-191, Engineering

• Ruling 89-246, Engineering

• Ruling 89-253, Personnel Services

• Ruling 2002-4, Sales and Use Taxes / Business Management Services

• Ruling 94-18, Sales and Use Taxes / Personnel Services / Leased Employees

• Ruling 90-68, Courier Services

• Office of Commissioner Guidance - OCG

  Office of Commissioner Guidance