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Home > Sales/Use & Service Provider Tax > Sales Tax > Bulletins

Sales and Use tax bulletins

 

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Bulletin Number
Title
Effective Date
General Information Bulletin   [48k]
09/20/2007
Information about Exempt Organizations
09/19/1997
1

Service Stations and Auto Repair Shops (other than vehicle dealers)   [40k]
12/4/2007
2
 Funeral Directors   [37k]
11/01/1990
3
 Photographers and Photofinishers   [41k]
07/28/08
4
 Contractors and Subcontractors [43k]
01/19/1991
5
 Shoe Repair [36k]
11/19/1990
6
 Watch and Jewelry Repairs   [36k]
11/27/1990
8
 Small Sales and Sales by Coin-Operated Vending Machines   [26k]
08/01/1991
9
 Casual and Infrequent Sales   [32k]
10/29/2007
10
 Radio and Television Repair   [35k]
12/01/1990
11
 Barbers and Beauticians   [36k]
12/01/1990
12
 Grocers [94k]
04/01/2006
13
 Sales of Fuel and Utilities   [38k]
08/05/2008
14
 Seed, Feed, Fertilizer and Other Items Used in Agricultural and Aquacultural Production  [40k]
04/01/2006
15
 Auctioneers   [38k]
09/01/1997
16
 Financial Institutions   [40k]
04/01/1991
17
 Printers, Publishers, Engravers and Bookbinders   [45k]
11/01/2000
18
 Stonecutters and Monument Dealers   [34k]
11/29/1990
20
 Lease and Rental Transactions   [40.7k]
03/01/2008
21
 Florists   [39k]
02/01/1989
22
 Manufacturers   [78.6k]
10/15/2000
23
 Packing, Packaging and Shipping Materials   [34k]
09/01/1997
24
 Vehicle Dealers   [182k]
07/01/2008
25
 Coupons and Gifts   [35k]
09/01/1997
27
 Sales of Prepared Food [39k]
10/01/2001
28
 Installing Tangible Personal Property in Real Property   [36k]
09/01/1997
29
 Deduction for Bad Debts   [37k]
01/28/1991
30
 Transportation Charges   [35k]
02/11/1991
31
 Sales of Mobile and Modular Homes   [45k]
09/01/1997
32
 Rentals of Living Quarters   [41k]
10/29/2007
34
 Vehicles Used in ICC - Removed 11/12/2006 and replaced with Rule 318
Rp 11/12/2006
35
 Nonresident Woods Operators [40k]
02/01/2002
35
 Non-habitant Establissements De Bois [45k] (French translation)
02/01/2002
36
 Exempt Organizations [39k]
10/04/2007
38
 Advertising Agencies and Graphic Designers   [50k]
07/01/1990
39
 Sale Price Upon Which Tax is Based   [44k]
10/29/2007
41
 Medicines, Medical Equipment and Prosthetic Devices   [42k]
07/01/1990
42
 Original Registration of Vehicles - Taxable/Exempt   [57k]
07/16/2008
43
 Registration of Out-of-State Sellers   [32k]
07/01/1997
44
 Depreciable Machinery and Equipment for Use in Commercial Fishing   [34k]
07/01/2002
45
 Depreciable Machinery and Equipment for Use in Commercial Agriculture   [31k]
07/01/2002
46
 Fabrication Services [68]
09/12/2006
47

Original Registration of Watercraft, Snowmobiles and All-Terrain Vehicles

07/16/2008
48
 Recycling Assistance Fee   [35k]
09/01/1997
49
 Depreciable Machinery and Equipment for Use in Commercial Aquacultural Production   [33k]
07/01/2002
51
 Veterinarians [116k]
05/10/2005
52
 Pine Tree Development Zones [94k]
11/23/2005
53
 Warranties, Service Contract and Maintenance Agreements [237k]
07/01/2008
54
 Resale Certificates [160k]
01/12/2007
55
 Service Provider Tax [66k]
07/30/2008
85
 General Information Bulletin No. 85   [30k]
08/01/1996
86
 General Information Bulletin No. 86   [36k]
09/19/1997
87
 General Information Bulletin No. 87   [20k]
12/15/1997
88
 General Information Bulletin No. 88   [27k]
09/01/1998
89
 General Information Bulletin No. 89   [61k]
09/01/1999
90
 General Information Bulletin No. 90   [75k]
07/01/2000
91
 General Information Bulletin No. 91 [35k]
09/15/2001
92
 General Information Bulletin No. 92 [55k]
07/25/2002
93
 General Information Bulletin No. 93 [183k]
09/13/2003
94
 General Information Bulletin No. 94 [43k]
07/01/2004
95
 General Information Bulletin No. 95 [55k]
09/17/2005
96
 General Information Bulletin No. 96 [68k]
8/23/2006
97
 General Information Bulletin No. 97 [66k]
09/20/2007
98
 General Information Bulletin No. 98 [73]
07/01/2008