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Special Notices
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Special Notice Title
Issue Date
Year
Subjects
Select Advanced Computing Surcharge
04/13/2020
2020
Advanced computing
Non-manufacturer Aerospace Tax Incentives
10/16/2017
2017
Aerospace
Tax Incentives for Federal Aviation Regulation Part 145 Repair Stations
01/24/2018
2018
Aerospace
Aerospace Tooling Manufacturers Tax Incentives
05/14/2020
2020
Aerospace
Aerospace Manufacturers Tax Incentives
05/14/2020
2020
Aerospace
Taxability of Selling Harvested Mushrooms and Other Forest Products
08/06/2009
2009
Agricultural
Repair Parts and/or Services for Farm Machinery and Equipment - Sales and Use Tax Exemptions Update
06/03/2014
2014
Agricultural
Sales of Propane and Natural Gas to Mint Growers
09/05/2013
2013
Agricultural
Change to the Sales Tax Exemption for Livestock Nutrient Management
06/14/2014
2014
Agricultural
Custom Services for Farmers - B&O and Public Utility Tax Exemption
05/22/2007
2007
Agricultural
Replacement Parts for Irrigation Systems and Water Wells
08/18/2011
2011
Agricultural
Farm Worker Drinking Water Special Notice
05/02/2000
2000
Agricultural
The Tax Application for Tree and/or Stump Removal from Existing Orchards
08/06/2000
2001
Agricultural
Aircraft Excise Tax and Property Tax Exemption on Aircraft Used by Nonprofits as Air Ambulance
04/27/2010
2010
Aircraft Excise Tax
Tax Incentives for Converting Biogas into Marketable Coproducts and Manufacturing Wood Biomass Fuel
06/08/2018
2018
Anaerobic Digesters and Landfills
Architectural Paint Stewardship Assessment (Paint Stewardship Fee)
06/22/2021
2021
Architectural Paint
Return of New Vehicles Under Customer Satisfaction Programs
10/14/2009
2009
Auto/Vehicle Sales
Business and occupation (B&O) tax rate increase for certain travel agents and tour operators
06/19/2019
2019
B&O Tax
Business and occupation (B&O) tax rate increase for Contests of Chance ($50,000 or more a year) and Parimutuel Wagering
07/01/2023
2023
B&O Tax
Director fees subject to Business and Occupation (B&O) tax
05/24/2017
2017
B&O Tax
Scan-down allowances – new business and occupation (B&O)
07/01/2019
2019
B&O Tax
Environmental Handling Charge on Mercury-Containing Light Bulbs Exempt from Business and Occupation (B&O) Tax
01/04/2018
2018
B&O Tax
Increased B&O tax rate for certain aerospace tax classification
05/12/2020
2020
B&O Tax
Medicaid incentive payments business and occupation (B&O) tax deductions extended to Medicaid transformation funding
07/17/2023
2023
B&O Tax
Temporary B&O Tax Rate Increase Small Business Credit Increase Active Non-Reporting Change
04/28/2010
2010
B&O Tax
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Home
Open a business
Get started
Apply for a license
Plan for taxes
Manage a business
Run
Grow
Close
Taxes & rates
Sales & use tax rates
Tax incentives
Business & occupation tax
Retail sales tax
Use tax
Property tax
Other taxes
Income tax
File & pay taxes
Filing frequencies & due dates
File or amend my return
Report no business activity
Late filing
Reviews and appeals
Apply for a tax refund
Education
Industry guides
Events & workshops
Watch a video
Audits
Forms & publications
Forms by name
Forms by subject
Publications by name
Publications by subject