2004 Internal Policy Directives

(formerly Legal Policy Determination Memos)

Internal Policy Directives are prepared to provide guidance to department staff to insure uniformity in tax administration. They will be made available to the public on the Department of Treasury web site as they are developed and issued.

Number Act Title
IPD 2004-1 MOTOR FUEL TAX ACT Diesel Fuel Not Meeting ASTM Standard on January 1, 2005
IPD 2004-2 SALES AND USE TAX ACTS Formatting Requirements for Remittance Data
IPD 2004-3 SALES AND USE TAX ACTS Return Filing Requirement For Model 4 Sellers
IPD 2004-4 SALES AND USE TAX ACTS Permissible Formats For Model 1, 2 & 3 Sellers' Returns
IPD 2004-5 SALES AND USE TAX ACTS Use of the "Rounding Rule" In Computing Sales or Use Tax Due

IPD 2004-6

SALES AND USE TAX ACTS Alternative for "Same Day" Payment If EFT Fails
IPD 2004-7 SALES & USE TAX ACTS What is a "County Long -Term Medical Care Facility
IPD 2004-8 SALES AND USE TAX ACTS Allocation of Delivery Charges to Combined Shipments of Taxable and Non-Taxable Products
IPD 2004-9 SINGLE BUSINESS TAX Calculation of a Tax Liability When Special Tax Base and Apportionment Provisions Apply to One, but Not All, Entities Filing a Single SBT Return