Publications - Policy Statements

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• PS 91(1), Corporation Business Tax Liability of Merged or Dissolved Foreign Corporation Failing to Procure a Certificate of Withdrawal

• 2020 Policy Statements

  Policy statements

• PS 2019-4

• 2019 Policy Statements

  Policy statements

• PS 2019(5), Sales and Use Taxes on Meals has been revoked

• PS 92(12.1), Limited Liability Companies

• PS 92(1), Filing of Combined Corporation Business Tax Returns

• PS 92(6), Sales and Use Taxes on Business Analysis, Management & Management Consulting Services Rendered by a General Partner to a Limited Partnership

• 1992 Policy Statements

• PS 92(5), Computation of Receipts Factor for Corporation Business Tax Purposes

• PS 92 (14.4), Annual and Quarterly Lists of Distributors for Motor Vehicle Fuels Tax Purposes

• PS 92(13), Taxation of the Audio or Video Production Process

• PS 92(9), Sales and Use Taxes on Investment Banking and Advisory Services

• PS 2016(3), Charitable Contributions Not Considered in Domicile Determinations

  Charitable Contributions Not Considered in Domicile Determinations

• PS 2016(2), Innocent Spouse Relief, Separation of Liability, and Equitable Relief

  Innocent Spouse Relief, Separation of Liability, and Equitable Relief