Excise Tax Advisories (ETAs)

Find a law or rule

ETA No.	Rule	Issue Date
101	Cash shortages and cash overages	3/1/93
108	Rental value of a one-use article	7/29/66
109	Manufacturing contaminant incidentally used for other purposes	7/29/66
112	Use tax in relation to use or private airplane for business within and without the state	7/10/72
114	Intervening use of articles held for resale	12/31/92
117	Payment prior to services – When taxable	8/5/66
121	Transfer of capital assets to joint ventures	8/5/66
123	Commericial deep sea fishing vessel exemption	8/5/66
124	Services of a corporate officer to his corporation	8/5/66
125	Sale of photographs to school children	8/5/66
126r04	Storage and handling of grain for export	Cancelled 7/2/2004
128	Dismantling of equipment as retail sales	8/5/66
131	Construction company as agent for owner	Cancelled 2/28/2007
132	Sales tax liability of a seller on buyer’s refusal to pay	8/5/66
135	Deductibility of repair and maintenance costs of leased property	8/12/66
140	Berthage and moorage charges subject to public utility tax	8/12/66
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	8/12/66

X	Help