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Home > Tax Rulings

Tax Rulings

The rulings provided here have been redacted and are for informational purposes only. These rulings are made in response to specific presentations of facts and are not intended necessarily as statements of Department policy.  Letter rulings are binding on the Department only with respect to the individual taxpayer being addressed in the ruling.

To learn more about letter or revenue rulings, click here.

     Beer Taxes      Motor Fuel Taxes
     Business Tax      Oil and Tire Taxes
     Franchise and Excise Taxes      Realty Transfer (Recordation Tax)
     Gift Tax      Sales and Use Tax
     Gross Receipts Taxes      Severance Taxes
     Individual Income Tax      Television and Telecommunications Tax
     Inheritance Tax      Tobacco Taxes