Sales & Use Tax Letter Rulings

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Search for Sales & Use Tax Letter Rulings

Document Description
LR SUT-2024-02 (PDF, 142.88 KB)
Computer Software and Prewritten Computer Software
LR SUT-2024-01 (PDF, 137.8 KB)
Service Transportation
LR SUT-2016-17 (PDF, 116.56 KB)
Sales Price
LR SUT-2020-01 (PDF, 168.75 KB)
Accommodations, Exempt Transactions
LR SUT-2020-02 (PDF, 142.99 KB)
Services, Retail Sales
LR SUT-2020-03 (PDF, 141.93 KB)
Admissions
LR SUT-2020-04 (PDF, 113.11 KB)
Manufacturing Exemptions
LR SUT-2019-03 (PDF, 114.46 KB)
Aircraft Painting
LR SUT-2019-04 (PDF, 183.16 KB)
Medical Information Management Services
LR SUT-2019-05 (PDF, 223.35 KB)
Contractors, Sign Construction, Installation
LR SUT-2019-06 (PDF, 128.6 KB)
Equipment Leasing
LR SUT-2019-07 (PDF, 141.13 KB)
Car Charging Stations
LR SUT-2019-08 (PDF, 125.97 KB)
Dietary Supplements
LR SUT-2019-09 (PDF, 162.21 KB)
Services - Document Storage
LR SUT-2019-11 (PDF, 122.34 KB)
Car Wash Service
LR SUT-2019-10 (PDF, 81.58 KB)
Sales Price
LR SUT-2014-02 (PDF, 178.21 KB)
Government and Gov’t Contractors
LR SUT-2012-01 (PDF, 63.1 KB)
Prison Commissaries
LR SUT-2012-02 (PDF, 70.24 KB)
Contractors
LR SUT-2012-03 (PDF, 70.13 KB)
Manufacturing
LR SUT-2012-04 (PDF, 75.83 KB)
Withdrawal from Inventory
LR SUT-2013-01 (PDF, 73.25 KB)
Sales Price
LR SUT-2013-02 (PDF, 96.88 KB)
Documentation Issues
LR SUT-2013-03 (PDF, 85.95 KB)
Agriculture
LR SUT-2013-04 (PDF, 72.57 KB)
Medical and Drugs
LR SUT-2013-05 (PDF, 125.43 KB)
Refunds & Exemption Documentation
LR SUT-2013-06 (PDF, 72.41 KB)
Food
LR SUT-2013-07 (PDF, 65.05 KB)
Medical and Drugs
LR SUT-2013-08 (PDF, 81.65 KB)
Agriculture
LR SUT-2013-09 (PDF, 75.98 KB)
Leases
LR SUT-2013-10 (PDF, 90.86 KB)
Medical and Drugs
LR SUT-2013-11 (PDF, 70.75 KB)
Leases
LR SUT-2013-12 (PDF, 76.8 KB)
Service Providers
LR SUT-2013-13 (PDF, 156.02 KB)
Non-Profit Organizations
LR SUT-2013-14 (PDF, 70.6 KB)
Motor Vehicle
LR SUT-2013-15 (PDF, 156.81 KB)
Water Treatment
LR SUT-2013-16 (PDF, 222.37 KB)
Communications
LR SUT-2013-17 (PDF, 184.17 KB)
Manufacturing
LR SUT-2013-18 (PDF, 107.53 KB)
Medical and Drugs
LR SUT-2013-19 (PDF, 94.05 KB)
Service Providers
LR SUT-2014-01 (PDF, 159.67 KB)
Computers and Software
LR SUT-2014-03 (PDF, 26.53 KB)
Fabrication
LR SUT-2014-04 (PDF, 39.81 KB)
Agriculture
LR SUT-2014-05 (PDF, 46.76 KB)
Service Providers
LR SUT-2014-06 (PDF, 38.13 KB)
High Tech Exemption
LR SUT-2014-07 (PDF, 35.34 KB)
Admissions
LR SUT-2014-08 (PDF, 28.02 KB)
Leases
LR SUT-2014-09 (PDF, 46.08 KB)
Admissions
LR SUT-2014-10 (PDF, 36.93 KB)
Manufacturing
LR SUT-2014-11 (PDF, 23.63 KB)
Service Provider - Used Parts
LR SUT-2014-12 (PDF, 30.34 KB)
Service Provider - Colocation
LR SUT-2014-13 (PDF, 22.33 KB)
Service Provider - Internet Access
LR SUT-2014-14 (PDF, 176.91 KB)
Documentation Issues
LR SUT-2014-15 (PDF, 95.8 KB)
Service Provider - Information Technology Services
LR SUT-2014-16 (PDF, 86.43 KB)
Service Provider - Locker Rental
LR SUT-2014-17 (PDF, 100.69 KB)
Medical
LR SUT-2014-18 (PDF, 89.71 KB)
Food
LR SUT-2014-19 (PDF, 85.63 KB)
Manufacturing Exemption
LR SUT-2015-01 (PDF, 86.31 KB)
Hotel - Motel Fee
LR SUT-2015-02 (PDF, 87.23 KB)
Service Provider - Educational Training
LR SUT-2015-03 (PDF, 81.46 KB)
Service Provider - Information Services
LR SUT-2015-04 (PDF, 97.86 KB)
Education - PTA
LR SUT-2015-05 (PDF, 159.75 KB)
Hotel - Motel Fee
LR SUT-2015-06 (PDF, 81.18 KB)
Hotel - Motel Fee
LR SUT-2015-07 (PDF, 81.76 KB)
Hotel - Motel Fee
LR SUT-2015-08 (PDF, 93.83 KB)
Prepared Food Seller
LR SUT-2015-09 (PDF, 88.51 KB)
Medical Equipment Seller
LR SUT-2015-10 (PDF, 94.98 KB)
Service Provider - Training
LR SUT-2015-11 (PDF, 108.4 KB)
Service Provider - Medical Records
LR SUT-2015-12 (PDF, 140.82 KB)
Contractors
LR SUT-2015-13 (PDF, 100.85 KB)
Medical Devices - Prosthetics
LR SUT-2015-14 (PDF, 80.91 KB)
Service Provider-Computer Based Electronic Messaging
LR SUT-2015-15 (PDF, 91.66 KB)
Service Provider-Rewards
LR SUT-2015-16 (PDF, 165.79 KB)
Manufacturing
LR SUT-2015-17 (PDF, 87.64 KB)
Direct Mail/Printing
LR SUT-2015-18 (PDF, 97.32 KB)
Admissions/Retail Sale
LR SUT-2015-19 (PDF, 96.14 KB)
Sales Price
LR SUT-2015-20 (PDF, 112.18 KB)
Aircraft
LR SUT-2015-21 (PDF, 160.89 KB)
Contractors
LR SUT-2015-22 (PDF, 100.11 KB)
Hotel/Motel Rewards
LR SUT-2015-23 (PDF, 98.75 KB)
Motor Vehicle
LR SUT-2016-01 (PDF, 114.19 KB)
Architectural Materials Services
LR SUT-2016-02 (PDF, 90.39 KB)
Sales Price
LR SUT-2016-03 (PDF, 144.87 KB)
Manufacturing Exemption and Documentation
LR SUT-2016-04 (PDF, 86.95 KB)
Sales Price - Delivery Charges
LR SUT-2016-05 (PDF, 90.55 KB)
High Tech Exemptions
LR SUT-2016-06 (PDF, 80.99 KB)
Government Purchases
LR SUT-2016-07 (PDF, 82.13 KB)
Hotel - Motel Fee
LR SUT-2016-08 (PDF, 93 KB)
Warranties, Repair & Parts
LR SUT-2016-09 (PDF, 175.55 KB)
Software & Software Related
LR SUT-2016-10 (PDF, 157.6 KB)
Packaging Supplies
LR SUT-2016-11 (PDF, 166.57 KB)
Retail Sales
LR SUT-2016-12 (PDF, 166.34 KB)
Medical Devices - Prosthetics
LR SUT-2016-13 (PDF, 169.55 KB)
Multi Level Marketing - Food
LR SUT-2016-14 (PDF, 87.86 KB)
Multi Level Marketing - Fees
LR SUT-2016-15 (PDF, 79.43 KB)
Admission Charges
LR SUT-2016-16 (PDF, 85.55 KB)
Medical Devices
LR SUT-2016-18 (PDF, 105.31 KB)
Manufacturing
LR SUT-2016-19 (PDF, 88.59 KB)
Manufacturing
LR SUT-2016-20 (PDF, 85.37 KB)
Manufacturing
LR SUT-2016-21 (PDF, 172.59 KB)
Professional Services
LR SUT-2016-22 (PDF, 173.47 KB)
Medical Devices
LR SUT-2016-23 (PDF, 189.6 KB)
Games & Amusement
LR SUT-2016-24 (PDF, 189.94 KB)
Retail Sales, Sourcing, Professional Services
LR SUT-2017-01 (PDF, 102.78 KB)
Contractor Real Property Improvements
LR SUT-2017-02 (PDF, 81.92 KB)
Motor Vehicle Rental
LR SUT-2017-03 (PDF, 196.33 KB)
Motor Vehicle Leases, International Registration Plan
LR SUT-2017-04 (PDF, 166.58 KB)
Service, Software, and Online Courses
LR SUT-2017-05 (PDF, 107.2 KB)
Maintenance Plan
LR SUT-2017-06 (PDF, 97.41 KB)
Manufacturing Exemptions
LR SUT-2017-07 (PDF, 276.53 KB)
Manufacturing Exemptions, Energy
LR SUT-2017-08 (PDF, 113.57 KB)
Durable Medical Equipment
LR SUT-2017-09 (PDF, 110.44 KB)
Motor Vehicle Leases, Sales Price
LR SUT-2017-10 (PDF, 93.89 KB)
Miscellaneous Transactions, Human Tissue
LR SUT-2017-11 (PDF, 67.82 KB)
Service Provider
LR SUT-2017-12 (PDF, 50.37 KB)
High Tech Exemptions
LR SUT-2017-13 (PDF, 62.24 KB)
Durable Medical Equipment
LR SUT-2017-14 (PDF, 64.8 KB)
Boat Supplies
LR SUT-2017-15 (PDF, 39.09 KB)
Manufacturing Exemptions
LR SUT-2017-16 (PDF, 386.1 KB)
Exemption Documentation
LR SUT-2017-17 (PDF, 131.01 KB)
Motor Vehicle
LR SUT-2017-18 (PDF, 125.69 KB)
Admission Charges
LR SUT-2017-19 (PDF, 142.79 KB)
Manufacturing Exemption
LR SUT-2017-20 (PDF, 128.46 KB)
Hotel - Motel Fee
LR SUT-2018-01 (PDF, 180.11 KB)
Fuel
LR SUT-2018-02 (PDF, 114.85 KB)
Hotel Motel Fee
LR SUT-2018-03 (PDF, 195.61 KB)
Accommodations, Sales Price
LR SUT-2018-04 (PDF, 137.29 KB)
Admissions, Fine Arts
LR SUT-2018-05 (PDF, 146.18 KB)
Manufacturing, Leasing or Rental Equipment
LR SUT-2018-06 (PDF, 94.76 KB)
Restaurants
LR SUT-2018-07 (PDF, 210.64 KB)
Common Carrier, Exemption Documentation
LR SUT-2018-08 (PDF, 180.68 KB)
Use Tax, Advertising Material, Situs
LR SUT-2018-09 (PDF, 175.91 KB)
Manufacturing, Energy
LR SUT-2018-10 (PDF, 139.51 KB)
Software
LR SUT-2018-11 (PDF, 142.61 KB)
Manufacturing Equipment
LR SUT-2018-12 (PDF, 190.57 KB)
Fine Arts Admission
LR SUT-2018-13 (PDF, 153.17 KB)
Agricultural Equipment
LR SUT-2018-14 (PDF, 113.35 KB)
Fine Arts
LR SUT-2018-15 (PDF, 118.47 KB)
Admission Charges
LR SUT-2019-01 (PDF, 204.47 KB)
Service Providers
LR SUT-2019-02 (PDF, 114.17 KB)
Jet Fuel