An Interim Guidance Statement reflects the Department’s current position on an issue where final guidance has not yet been published. It is meant to provide reporting instructions to taxpayers while the Department continues to review an issue and adopts final interpretive guidance. Taxpayers are advised to follow the interim guidance pending final published interpretive guidance.

Current interim guidance statements

• Rewards Programs - Commingling Rewards Program Awards
• Rewards Programs - Deferred Sales or Use Tax
• Taxation of Individual Monitoring Agency Services
• Attribution of Internet Advertising Receipts
• Attribution of Receipts from R&D Services
• Attribution of Receipts from Apportionable Staff Augmentation
• Nonprofit Conservation Organizations Receiving  Funds from Governmental Entities for Habitat Restoration Projects