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ETA No. Rule Issue Date
101 Cash shortages and cash overages Cancelled 2/2/09
108 Rental value of a one-use article Cancelled 2/2/09
109 Manufacturing contaminant incidentally used for other purposes Cancelled 2/2/09
112 Use tax in relation to use or private airplane for business within and without the state Cancelled 2/2/09
114 Intervening use of articles held for resale Cancelled 2/2/09
117 Payment prior to services – When taxable Cancelled 2/2/09
121 Transfer of capital assets to joint ventures Cancelled 2/2/09
123 Commericial deep sea fishing vessel exemption Cancelled 2/2/09
124 Services of a corporate officer to his corporation Cancelled 2/2/09
125 Sale of photographs to school children Cancelled 2/2/09
126r04 Storage and handling of grain for export Cancelled 7/2/2004
128 Dismantling of equipment as retail sales Cancelled 2/2/09
131 Construction company as agent for owner Cancelled
2/28/2007
132 Sales tax liability of a seller on buyer’s refusal to pay Cancelled 1-29-09
135 Deductibility of repair and maintenance costs of leased property Cancelled 2/2/09
140 Berthage and moorage charges subject to public utility tax Cancelled 2/2/09
141 Finance reserve credits and gross income of the business Cancelled
2/28/2007
143r04 Sales of flour to government for export Cancelled 7/30/2004
144 Distributor for out-of-state manufacturer agent or seller Cancelled 6/29/07
145 Retention to title to secure payment of interstate sales of goods Cancelled 1-29-09