The purpose of this Policy Bulletin is to clarify the process for political subdivisions to request
and receive sales and use tax information in accordance with 2018 Senate Bill 371 (“SB 371”), which was
signed into law on May 7, 2018 and became effective on July 1, 2018. Additionally, this Policy Bulletin
addresses the confidentiality obligations which political subdivisions must comply with after receipt of
any such information.