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ETA No. Rule Issue Date
301 Statute of limitations not a defense when material fact misrepresented Cancelled 2/2/09
308 "Art Work" distinguished Cancelled 3/28/2008
310 Taxpayer has duty to obtain knowledge of tax liability Cancelled 1-29-09
314 Inventory donated to charity subject to use tax Cancelled
02/15/01
316 Sales to nonresidents Cancelled
7/25/93
317 Little league baseball concession sales Repealed
318 Sales and/or trade-ins of tangible personal property form rental inventory Cancelled 12/29/06
319 Use tax modification to aircraft dealers Cancelled 2/2/09
320 Taxable transactions by aircraft dealers Cancelled 2/2/09
321 Please see ETA 2006.16.179
Air taxi service, charter flight and student training fees		 Repealed
9/6/2001
322 Materials used in welding processes Cancelled 2/2/09
323 Refunds by nonprofit cooperative association declared patronage dividends Cancelled 2/2/09
324 Application of business and occupation tax to royalty income earned through grant of patent privileges Cancelled 1/30/2006
325 Tax liability of charter boat owners and charter agencies - reporting instructions Cancelled 2/2/09
330 Asphalt mixed at pit site Cancelled 2/2/09
331 The applicability of the interstate commerce exemption to freight forwarders Cancelled 2/2/09
332 Use tax on display merchandise Cancelled 2/2/09
333 Exemption requirements for certain grain hauls by truck

Cancelled 11/30/07

337 Lease cancellation payment Cancelled 2/2/09
344 Local use tax - allocation when credit allowed for sales or use taxes paid another state Cancelled 6/29/07
345 Agricultural commodities hauling classified within motor transportation business Cancelled
2/28/2007
346 Urban transportation - the five mile standard Cancelled 2/2/09
347 Federal government contractors hauling out-of-state goods Cancelled
2/28/2007
350r05 Business and occupation tax - medical service associations Cancelled 2/07/2005