| ETA
No. |
Rule |
Issue
Date |
| 301 |
Statute of limitations not a defense when material
fact misrepresented |
12/16/66 |
| 308 |
"Art Work" distinguished |
Cancelled 3/28/2008 |
| 310 |
Taxpayer has duty to obtain knowledge of tax
liability |
1/20/67 |
| 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Repealed |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 |
1/21/72 |
| 320 |
Taxable transactions by aircraft dealers |
10/20/67 |
| 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Repealed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 |
10/20/67 |
| 323 |
Refunds by nonprofit cooperative association
declared patronage dividends |
10/20/67 |
| 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 |
10/20/67 |
| 330 |
Asphalt mixed at pit site |
12/28/67 |
| 331 |
The applicability of the interstate commerce
exemption to freight forwarders |
3/29/68 |
| 332 |
Use tax on display merchandise |
4/1/68 |
| 333 |
Exemption requirements for certain grain hauls
by truck |
Cancelled 11/30/07
|
| 337 |
Lease cancellation payment |
8/11/69 |
| 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 |
5/29/70 |
| 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 |