Sales & Use Tax Letter Rulings
|
Subject |
ID |
Year |
|---|---|---|
|
Accommodations, Exempt Transactions |
LR SUT-2020-01 | 2020 |
|
Services, Retail Sales |
LR SUT-2020-02 | 2020 |
|
Admissions |
LR SUT-2020-03 | 2020 |
|
Manufacturing Exemptions |
LR SUT-2020-04 | 2020 |
|
Service Providers |
2019 |
|
|
Jet Fuel |
LR SUT-2019-02 | 2019 |
|
Aircraft Painting |
LR SUT-2019-03 | 2019 |
|
Medical Information Management Services |
LR SUT-2019-04 | 2019 |
|
Contractors, Sign Construction, Installation |
LR SUT-2019-05 | 2019 |
|
Equipment Leasing |
LR SUT-2019-06 | 2019 |
|
Car Charging Stations |
LR SUT-2019-07 | 2019 |
|
Dietary Supplements |
LR SUT-2019-08 | 2019 |
|
Services - Document Storage |
LR SUT-2019-09 | 2019 |
|
Sales Price |
LR SUT-2019-10 | 2019 |
|
Car Wash Service |
LR SUT-2019-11 | 2019 |
|
Fuel |
LR SUT-2018-01 | 2018 |
|
Hotel Motel Fee |
LR SUT-2018-02 | 2018 |
|
Accommodations, Sales Price |
LR SUT-2018-03 | 2018 |
|
Admissions, Fine Arts |
LR SUT-2018-04 | 2018 |
|
Manufacturing, Leasing or Rental Equipment |
LR SUT-2018-05 | 2018 |
|
Restaurants |
LR SUT-2018-06 | 2018 |
|
Common Carrier, Exemption Documentation |
LR SUT-2018-07 | 2018 |
|
Use Tax, Advertising Material, Situs |
LR SUT-2018-08 | 2018 |
|
Manufacturing, Energy |
LR SUT-2018-09 | 2018 |
|
Software |
LR SUT-2018-10 | 2018 |
|
Manufacturing Equipment |
LR SUT-2018-11 | 2018 |
|
Fine Arts Admission |
LR SUT-2018-12 | 2018 |
| Agricultural Equipment | 2018 | |
|
Fine Arts |
LR SUT-2018-14 | 2018 |
| Admission Charges | 2018 | |
|
Contractor Real Property Improvements |
LR SUT-2017-01 | 2017 |
|
Motor Vehicle Rental |
LR SUT-2017-02 | 2017 |
|
Motor Vehicle Leases, International Registration Plan |
LR SUT-2017-03 | 2017 |
|
Service, Software, and Online Courses |
LR SUT-2017-04 | 2017 |
|
Maintenance Plan |
LR SUT-2017-05 | 2017 |
|
Manufacturing Exemptions |
LR SUT-2017-06 | 2017 |
|
Manufacturing Exemptions, Energy |
LR SUT-2017-07 | 2017 |
|
Durable Medical Equipment |
LR SUT-2017-08 | 2017 |
|
Motor Vehicle Leases, Sales Price |
LR SUT-2017-09 | 2017 |
|
Miscellaneous Transactions, Human Tissue |
LR SUT-2017-10 | 2017 |
|
Service Provider |
2017 | |
|
High Tech Exemptions |
2017 | |
|
Durable Medical Equipment |
2017 | |
|
Boat Supplies |
2017 | |
|
Manufacturing Exemptions |
2017 | |
|
Exemption Documentation |
2017 | |
|
Motor Vehicle |
2017 | |
|
Admission Charges |
2017 | |
|
Manufacturing Exemption |
2017 | |
|
Hotel - Motel Fee |
2017 | |
|
Sales Price |
2016 |
|
|
Manufacturing Exemption and Documentation |
2016 |
|
|
Sales Price - Delivery Charges |
2016 |
|
|
High Tech Exemptions |
2016 |
|
|
Government Purchases |
2016 |
|
|
Hotel - Motel Fee |
2016 |
|
|
Warranties, Repair & Parts |
2016 |
|
|
Software & Software Related |
LR SUT-2016-09 | 2016 |
|
Packaging Supplies |
LR SUT-2016-10 | 2016 |
|
Retail Sales |
2016 |
|
|
Medical Devices - Prosthetics |
2016 |
|
|
Multi Level Marketing - Food |
2016 |
|
|
Multi Level Marketing - Fees |
2016 |
|
|
Admission Charges |
2016 |
|
|
Medical Devices |
2016 |
|
|
Leases |
2016 |
|
|
Manufacturing |
2016 |
|
|
Manufacturing |
LR SUT-2016-19 | 2016 |
|
Manufacturing |
LR SUT-2016-20 | 2016 |
|
Professional Services |
LR SUT-2016-21 | 2016 |
|
Medical Devices |
LR SUT-2016-22 | 2016 |
|
Games & Amusement |
LR SUT-2016-23 | 2016 |
|
Retail Sales, Sourcing, Professional Services |
LR SUT-2016-24 | 2016 |
|
Hotel - Motel Fee |
LR SUT-2015-01 | 2015 |
|
Service Provider - Educational Training |
LR SUT-2015-02 | 2015 |
|
Service Provider - Information Services |
LR SUT-2015-03 | 2015 |
|
Education - PTA |
LR SUT-2015-04 | 2015 |
|
Hotel - Motel Fee |
LR SUT-2015-05 | 2015 |
|
Hotel - Motel Fee |
LR SUT-2015-06 | 2015 |
|
Hotel - Motel Fee |
LR SUT-2015-07 | 2015 |
|
Prepared Food Seller |
2015 |
|
|
Medical Equipment Seller |
2015 |
|
|
Service Provider - Training |
2015 |
|
|
Service Provider - Medical Records |
2015 |
|
|
Contractors |
2015 |
|
|
Medical Devices - Prosthetics |
2015 |
|
|
Service Provider-Computer Based Electronic Messaging |
2015 |
|
|
Service Provider-Rewards |
2015 |
|
|
Manufacturing |
2015 |
|
|
Direct Mail/Printing |
2015 |
|
|
Admissions/Retail Sale |
2015 |
|
|
Sales Price |
2015 |
|
|
Aircraft |
2015 |
|
|
Contractors |
2015 |
|
|
Hotel/Motel Rewards |
2015 |
|
|
Motor Vehicle |
2015 |
|
|
Computers and Software |
2014 |
|
|
Government and Gov’t Contractors |
2014 |
|
|
Fabrication |
2014 |
|
|
Agriculture |
2014 |
|
|
Service Providers |
2014 |
|
|
High Tech Exemption |
2014 |
|
|
Admissions |
2014 |
|
|
Leases |
2014 |
|
|
Admissions |
LR SUT-2014-09 | 2014 |
|
Manufacturing |
LR SUT-2014-10 | 2014 |
|
Service Provider - Used Parts |
LR SUT-2014-11 | 2014 |
|
Service Provider - Colocation |
LR SUT-2014-12 | 2014 |
|
Service Provider - Internet Access |
LR SUT-2014-13 | 2014 |
|
Documentation Issues |
LR SUT-2014-14 | 2014 |
|
Service Provider - Information Technology Services |
LR SUT-2014-15 | 2014 |
|
Service Provider - Locker Rental |
LR SUT-2014-16 | 2014 |
|
Medical |
LR SUT-2014-17 | 2014 |
|
Food |
LR SUT-2014-18 | 2014 |
|
Manufacturing Exemption |
LR SUT-2014-19 | 2014 |
|
Sales Price |
2013 |
|
|
Documentation Issues |
2013 |
|
|
Agriculture |
2013 |
|
|
Medical and Drugs |
2013 |
|
|
Refunds & Exemption Documentation |
2013 |
|
|
Food |
2013 |
|
|
Medical and Drugs |
2013 |
|
|
Agriculture |
2013 |
|
|
Leases |
2013 |
|
|
Medical and Drugs |
2013 |
|
|
Leases |
2013 |
|
|
Service Providers |
2013 |
|
|
Non-Profit Organizations |
2013 |
|
|
Motor Vehicle |
2013 |
|
|
Water Treatment |
2013 |
|
|
Communications |
2013 |
|
|
Manufacturing |
2013 |
|
|
Medical and Drugs |
2013 |
|
|
Leases |
2013 |
|
|
Prison Commissaries |
2012 |
|
|
Contractors |
2012 |
|
|
Manufacturing |
2012 |
|
|
Withdrawal from Inventory |
2012 |