Sales Tax Division 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 of the 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.

Waiver of Vendor's Rights for Refund - Additional Pages Policy Statement ST-2002-12-13-2
Reciprocal Use Tax Credit for Taxes Legally Paid To Other State or Local Jurisdictions Policy Statement SUT 2011-05-26
Third Party Dropshipment Policy Statement Policy Statement effective 12-07-1995

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