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Administrative Rules

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11 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
810-6-5-.32
Hydroelectric Privilege License Tax Return
Sales and Use
Utility
Adopted
12/28/1998
810-6-5-.26.05
Utility Gross Receipts Tax or Mobile Communication Services Tax Certificate of Exemption (Form STE-3) - Responsibilities of the Certificate Holder - Burden of Proof - Liability for Taxes Later Determined to be Due
Sales and Use
Utility
Amended
12/14/2007
810-6-5-.26.04
Utility Tax Exclusion for Patronage Refunds Distributed to Members by Electric and Telephone Cooperatives
Sales and Use
Utility
Adopted
07/09/1998
810-6-5-.26.02
Utility Tax Direct Pay Permit
Sales and Use
Utility
Amended
12/08/2011
810-6-5-.26.01
Mobile Communication Services Tax
Sales and Use
Utility
Amended
12/08/2011
810-6-5-.26
Utility Privilege or License Tax
Sales and Use
Utility
Amended
12/08/2011
810-6-5-.14
Pipeline Company - Property Transfers
Sales and Use
Utility
Adopted
10/01/1982
810-6-4-.13
Permit Issued to Electric Cooperatives, Telephone Companies and Others
Sales and Use
Utility
Repealed
02/13/2022
810-6-2-.79.05
Rural Electrification Authority (R.E.A.)
Sales and Use
Utility
Adopted
10/01/1982
810-6-2-.101
Transformers
Sales and Use
Utility
Amended
10/29/1993
810-6-1-.148
Rural Electrification Authority (REA)
Sales and Use
Utility
Adopted
08/14/2022