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Tax Rulings for County Clerks

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.

These rulings are in PDF format. To download a free version of Adobe Acrobat Reader, click here.

Business Tax Rulings

Sales and Use Tax Rulings

Motor Vehicle Rulings