Special Notices

Special Notice Title Issue Date Year Subjects
Retail Sales Tax Exemption for Sales of Motor Vehicles to Tribes and Enrolled Tribal Members 2016 Sales Tax Exemption
Sales and use tax exemption for construction of new airplane repair stations modified 2023 Sales Tax Exemption
Batteries for electric vessel and marine propulsion systems tax exemption 2020 Sales Tax Exemption
Sales tax exemption for feminine hygiene products 2020 Sales Tax Exemption
Electric vessel and marine propulsion system tax exemption 2020 Sales Tax Exemption
Sales and use tax exemption for purchases of mobility enhancing equipment 2023 Sales Tax Exemption
Self-Produced Fuel subject to use tax 2018 Self-Produced Fuel
Legislative Update - Property Tax Exemption for Multipurpose Senior Citizen Centers 2017 Senior Citizen Centers
Silicon Smelters Tax Relief 2017 Smelters
How to Tax Soft Drinks and Other Beverages 2017 Soft Drinks
Questions and Answers on Spirits Tax for Retailers 2012 Spirit Tax
Claims of Constitutional Impairment of Contract made under Initiative 1183 2012 Spirits Tax
New temporary spirits sales tax and spirits liter tax exemption 2021 Spirits Tax
Establishment of Retail Sales Tax Liability for Certain Sellers Registered Under the Streamlined Sales and Use Tax Agreement (SSUTA) 2011 Streamlined Sales Tax
Sunless Tanning is Retail Sale 2011 Tanning
Department Authority to Disregard Tax Avoidance Transactions 2010 Tax Avoidance
E911 Taxes Must Be Collected by Sellers of Prepaid Wireless 2013 Telecommunications
Enhanced 911 Excise Tax Changes 2011 Telecommunications
Telephone Tax Charges Effective August 1, 2013 2013 Telecommunications
Temporary Staffing Businesses Must Collect Retail Sales Tax on Retail Services 2009 Temporary Staffing
Timber activities – eligibility expanded to mass timber product manufacturers and expiration date extended for preferential rate 2019 Timber Products
Tire Fee on New Replacement Vehicle Tires 2009 Tire Fees
Tire sellers collect new studded tire fee 2016 Tires
Moist Snuff Tax Rate and Classification Changes 2010 Tobacco
Cigarette Tax Rate Increase 2010 Tobacco