Superseded and rescinded on 9/20/16 – See TPR 16-1

Taxation of persons engaged in the business of renting and servicing portable toilets

Rescinded

Application of the jet fuel excise and use tax on the sale and purchase of jet fuel for periods beginning from and after January 1, 2015. (Supersedes and rescinds TPR 94-9)

Rescinded.

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

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.

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

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.

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