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Administrative Rules

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5 Total Administrative Rules

Access Administrative Rules for each tax division below. The list is currently sorted by division. You may search for a specific rule by typing in the search bar, You may filter by division, tax type, and status using the dropdown menus to the left of the table.

View the list of proposed rule changes, including the date, time and location of the Public Hearing, and rules pending final adoption here.

Number
Title
Division
Tax/Categories
Status
Effective Date
Leasing and Rental of Tangible Personal Property - Rule 2
Sales and Use
Rental or Leasing Tax
Amended
10/15/2018
Leasing and Rental of Tangible Personal Property
Sales and Use
Rental or Leasing Tax
Amended
12/04/2014
Leased Departments, Filing Tax Returns for
Sales and Use
Rental or Leasing Tax
Amended
07/30/1998
Lease Sales - Retention of Title
Sales and Use
Rental or Leasing Tax
Adopted
10/01/1982
Industrial Uniforms, Sales or Replacement of
Sales and Use
Rental or Leasing Tax, Sales & Use Tax
Adopted
10/01/1982