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A Revenue Administrative Bulletin (RAB) is a directive issued by the
Bureau of Tax Policy. Its purpose is to promote uniform application of tax laws throughout the State by the Bureau of
Tax Policy personnel and provide information and guidance to taxpayers. A Revenue Administrative Bulletin states the official position of the Department, has the status of precedent in the disposition of cases unless and until revoked or modified, and may be relied on by taxpayers in situations where the facts, circumstances and issues presented are substantially
similar to those set forth in the Bulletin. A taxpayer must consider the effects of subsequent legislation, regulations, court decisions and Bulletins when relying on a Revenue Administrative Bulletin. See RAB 1989-34 for further information.
Many of the RABs in this list are available by clicking on the RAB number. If you need an RAB which is not available here, please call
1-800-367-6263 and we will mail one to you.
| Number |
Act |
Title
|
Notes |
| 1995-01 |
S, U |
Sales and Use Tax
Guidelines for Distinguishing Between the Sale of a Service and the Sale
of Tangible Personal Property |
Replaced by 2004-3 |
| 1995-02 |
Tobacco |
Seizure of
Contraband Tobacco Products -- Administrative Hearing |
Replaced by 1996-03 |
| 1995-03 |
S, U |
Non-Profit Entities
IRC 501 (3) & (4) |
Replaces 1990-03 |
| 1995-04 |
Revenue |
Penalty Provisions |
Replaced by 2005-3 |
| 1995-06 |
S |
Effect of Coupons,
Rebates and Discounts on the Sales Tax Base |
Replaces 1990-09 |
| 1995-07 |
SBT, IIT |
List of Certified
Community Foundations for 1995 |
|
| 1995-08 |
Revenue |
Interest Rate |
See Most Current
Interest Rate RAB |
| 1995-09 |
S |
Sales Tax Refund
Procedures Under the 'Lemon Law' |
Replaces 1991-05 |
| 1995-10 |
SBT, IIT |
Community Foundation
Credit Extended |
Replaces 1992-02 |
|
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