Special Notices

Special Notice Title Issue Date Year Subjects
Bottled Water Subject to Sales Tax 2017 Bottled Water
Brokered natural gas (BNG) use tax 2019 Natural Gas
Brokered Sales of Vessels - Determining the Place of Sale 2017 Vessel
Building Permits in Relation to Adding Value of New Construction 2008 Property Taxes
Business and Occupation (B&O) Tax Deduction Available for Your Delivery System Reform Incentive Payments (DSRIP) 2018 Incentives
Business and occupation (B&O) tax rate increase for certain travel agents and tour operators 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 2023 B&O Tax
Business and Occupation Tax Credit for Harvesters of Forest-Derived Biomass Continues 2013 Forest-Derived Biomass
Business and occupation tax credit increase for small businesses 2022 Tax Credit
Carbon cap and trade programs 2024 Carbon cap and trade program
Carbonated Beverage Tax Repealed 2010 Carbonated Beverages
Change to the advertising deduction for radio and television broadcasting 2019 Broadcasting
Change to the Sales Tax Exemption for Livestock Nutrient Management 2014 Agricultural
Changes Affecting Real Estate Excise Tax (REET) 2010 Real Estate Excise Tax
Changes to gift certificates and gift cards 2020 Gift Certificates/Cards
Changes to Personal Liability for Unpaid Sales Tax 2010 Corporate Officer Liability
Changes to property tax relief programs 2020 Property Tax
Changes to the Renewable Energy Cost Recovery Program - Light and Power Businesses 2017 Renewable Energy
Changes to the Renewable Energy Cost Recovery Program - System Owners, Sellers, and Installers 2017 Renewable Energy
Changes to the sales tax exemption for qualified nonresidents 2019 Nonresidents
Chemical Dependency Service Providers - Tax Change 2003 Chemical Dependency
Cigarette Tax Rate Increase 2010 Tobacco
City-imposed Municipal Utility Taxes are Part of Taxable Gross Income 2011 Municipal Utility Taxes
Claims of Constitutional Impairment of Contract made under Initiative 1183 2012 Spirits Tax
Clean alternative fuel commercial vehicles and vehicle infrastructure tax credits expanded 2019 Clean Alternative Fuel