Publications - Policy Statements

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• PS 96(4), Mailing and Issuance of a Tax Refund to a Party Other Than the Taxpayer

• PS 96(6.1), Sales and Use Tax Exemption for Low and Moderate Income Housing Facilities

• PS 96(3), Admissions Tax Payable When Admission Charge Collected

• PS 96(5), Promotional Cellular Telephones

• 1996 Policy Statements

• PS 96(2), The Treatment of Early Payment Discounts

• 2018 Policy Statements

  Policy statements

• PS 2018-3

• 1993 Policy Statements

• PS 93(5.1), Real Estate Conveyance Tax Implications for Conversions of Partnerships to Limited Liability Companies

• PS 90(1), Dog Breeders

• 2025 Policy Statements

  Policy Statements

• 1990 Policy Statements

• PS 90(2), Modular Home Units

• 1991 Policy Statements