Sales and Use tax bulletins

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Bulletin Number	Title	Effective Date
	General Information Bulletin [48k]	10/01/2011
	Information about Exempt Organizations	09/19/1997
1	Service Stations and Auto Repair Shops (other than vehicle dealers) [48k]	01/08/2009
2	Funeral Directors [31k]	01/08/2009
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]Recently Amended	01/17/2012
13	Sales of Fuel and Utilities [38k]	12/01/2010
14	Seed, Feed, Fertilizer and Other Items Used in Agricultural and Aquacultural Production [40k]	01/10/2011
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]	10/01/2011
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 [203k]	10/01/2011
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]	11/30/2010
31	Sales of Mobile and Modular Homes [45k]	11/30/2010
32	Rentals of Living Quarters [41k] Recently Amended	01/17/2012
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]	03/01/2011
38	Advertising Agencies and Graphic Designers [50k]	07/01/1990
39	Sale Price Upon Which Tax is Based [44k] Recently Amended	01/17/2012
41	Medicines, Medical Equipment and Prosthetic Devices [42k]	12/6/2010
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]	10/01/2011
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 [32k]	01/08/2009
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 [72k]	09/28/2011
54	Resale Certificates [160k]	01/12/2007
55	Service Provider Tax [66k]	09/12/2008
56	Telecommunications [133k]	06/16/2009
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
99A	General Information Bulletin No. 99A [55k]	01/01/2010
100	General Information Bulletin No. 100 [55k]	07/01/2010
101	General Information Bulletin No. 101 [55k]	08/01/2011

BUREAU INFORMATION

Sales and Use tax bulletins