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SEE NEW POST-WAYFAIR GUIDANCE FOR SALES TAX COLLECTION FROM OUT-OF-STATE DEALERS HERE
Sales tax filings for the tax period ending December 31 will be due on Tuesday, January 21, following the Martin Luther King, Jr. holiday.

Tax Rulings

The tax rulings provided here are based on the particular facts and circumstances presented.  They are an interpretation of the law at a specific point in time. The law may have changed since a ruling was issued, possibly rendering it obsolete. These rulings have been redacted. They are provided solely for informational purposes, and they are not intended as statements of Department of Revenue policy. Taxpayers should consult with a tax professional before relying on any aspect of the rulings provided below.

Please read our frequently asked questions to learn more about tax rulings, including how to request a ruling and the fees associated with rulings.  You can read our ruling reports by clicking on the subject heading below.