Special Notices

Special Notice Title Issue Date Year Subjects
High Tech B&O Tax Credit Donation 2011 High Technology
Replacement Parts for Irrigation Systems and Water Wells 2011 Agricultural
B&O Tax Deduction for Amounts Received for Providing Child Welfare Services 2011 Health and Social Welfare Organizations
City-imposed Municipal Utility Taxes are Part of Taxable Gross Income 2011 Municipal Utility Taxes
Foreign Diplomats Tax Exemption Program 2011 Foreign Diplomat
New Law Expands Property Management B&O Tax Exemption 2011 Property Management
Sales and Use Tax Exemption for Qualifying Manufacturing Machinery and Equipment Clarified 2011 M&E
Real Estate Brokerage Commissions 2011 Real Estate Brokers
Land Containing Historical Sites Classified as Open Space Land 2011 Property Taxes
Sunless Tanning is Retail Sale 2011 Tanning
Enhanced 911 Excise Tax Changes 2011 Telecommunications
Carbonated Beverage Tax Repealed 2010 Carbonated Beverages
Online Searchable Databases are Digital Automated Services 2010 Digital Products
Retail Sales by Colleges and Universities 2010 Colleges and Universities
Moist Snuff Tax Rate and Classification Changes 2010 Tobacco
2010 Legislative Updates 2010 Property Taxes
Digital Products 2010 Digital Products
Legislative Change to Use Tax 2010 Use Tax
Limits on Interest Deduction for First Mortgages 2010 Financial Businesses
Changes to Personal Liability for Unpaid Sales Tax 2010 Corporate Officer Liability
Department Authority to Disregard Tax Avoidance Transactions 2010 Tax Avoidance
Changes Affecting Real Estate Excise Tax (REET) 2010 Real Estate Excise Tax
Distribution of Additional Tax and Compensating Tax 2010 Property Taxes
Temporary B&O Tax Rate Increase Small Business Credit Increase Active Non-Reporting Change 2010 B&O Tax
Aircraft Excise Tax and Property Tax Exemption on Aircraft Used by Nonprofits as Air Ambulance 2010 Aircraft Excise Tax