Transaction Privilege and Use Taxes

Scope of utility deduction for qualified smelting or manufacturing businesses.

State and local privilege tax sourcing of retail sales, lease, and rental transactions.

Whether taxpayers have reasonable cause for not timely filing or paying applicable transaction privilege taxes to the department due to the COVID-19 emergency and subsequent measures taken to protect public health.

Sales of Seeds and Plants (Supersedes TPR 93-12)

Whether property management companies had reasonable cause for not timely filing and/or paying applicable taxes to the Department as a result of confusion or misunderstanding of their filing/payment responsibilities under a new electronic filing/payment system implemented by the Department.

The taxation of livestock and poultry feed, salts, vitamins, and other additives for livestock or poultry consumption. The tax treatment of food producers.