An Interim guidance statement reflects the department’s current position on an issue where final guidance has not yet been published.
Current statements are meant to provide reporting instructions to taxpayers while the department continues to review issues and adopts final interpretive guidance. Canceled statement are no longer valid and are for reference only.
Taxpayers are advised to follow the current interim guidance statements below pending final published interpretive guidance.
Current interim guidance statements:
- Application of the insurance business exemption
- Attribution of internet advertising receipts
- Attribution of receipts from apportionable staff augmentation
- Attribution of receipts from R&D services
- AT&T Services, Inc. v. Department of Revenue
- Bitcoin: payments, mining, and investment income
- Concrete pumping service providers
- Rewards programs - commingling rewards program awards
- Rewards programs - deferred sales or use tax
- Sourcing of service charges associated with tickets to professional sporting events
- Taxability of non-fungible tokens (NFTs)
- Taxability of unredeemed gift cards
- Taxability of emergency line-repair services performed for public utility districts by other public utility districts and non-utility companies
- Taxation of individual monitoring agency service
- Canceled statements
Canceled statements are no longer valid and are for reference only.
If you have questions please email firstname.lastname@example.org.