Policy Statements

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