The purpose of a policy statement is to provide interpretive guidance to dealers,
the general public and governmental employees. A policy statement is a position
statement, which provides interpretation, details, or supplementary information
concerning the application ofthe law. Relevant statute, case law, or rules and regulations,
as well as subsequent policy statements may modify or negate any or all of the provisions
of any policy statements.
TAXPAYER SERVICES DIVISION
SALES TAX DIVISION