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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 |
| 2004-1 |
Income Tax |
Composite Income Tax
Return Filing |
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| 2004-2 |
Revenue |
Interest Rate |
Replaces 2003-2 |
| 2004-3 |
Sales Tax |
Sales and Use Tax Guidelines for
Distinguishing Between the Sale of a Service and the Sale of Tangible Personal
Property |
Replaces 1995-1 |
| 2004-4 |
Revenue |
Interest Rate |
Replaces 2004-2 |
| 2004-5 |
SBT and IIT |
List of Certified Community Foundations for Tax Year 2004 - Single Business Tax Credit and Income Tax Credit |
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