Publications - Policy Statements

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• PS 98(7), The Motor Vehicle Rental Surcharge and the Tourism Account Surcharge

• PS 98(6), Taxation of Internet Access Provided by Community Antenna Television Companies

• PS 98(8), Exemption from Sales and Use Taxes for Items Used Directly in the Biotechnology Industry

• 2021 Policy Statements

  Policy statements

• 2013 Policy Statements

• PS 2013(3), Sales and Use Tax Rules for Drop Shipments

• PS 2013(5), Requests for Waiver of Civil Penalties

• PS 2013(1), Audit Examination Policy for Retail Transactions

• PS 95(5), Purchases and Sales by Graphic Designers

• 1995 Policy Statements

• PS 2004(1), Income Tax Withholding for Athletes or Entertainers

• 2004 Policy Statements

• PS 2004(4), Sales and Use Tax Exemption for Safety Apparel

• 1999 Policy Statements

• PS 99(7), Premiums Not Subject to the Insurance Premiums Tax