2006 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 2006-1 Single Business Tax Act Section 35 Tax Exemption for Flow-Through Entities
IPD 2006-2 Sales and Use Tax Act Sales and Use Taxes Taxability of Over-the-Counter Medications Dispensed Pursuant to a Prescription and Paid for as Provided by Existing Medicaid Arrangements
IPD 2006-3 Single Business Tax SBT Request for Consolidated or Combined Filing and Extensions
IPD 2006-4 Single Business Tax Non-corporate Entity Casual Transaction
IPD 2006-5 Single Business Tax Amendment to the Single Business Tax Act Adding Sec. 35d Industrial Personal Property Tax Credit
IPD 2006-6 Single Business Tax Date of Renaissance Zone Eligibility For Fiscal Year Taxpayers
IPD 2006-7 Single Business Tax / Income Tax IRC § 199 Deductions
IPD 2006-8 Single Business Tax Sales Apportionment - Costs of Performance
IPD 2006-9 Single Business Tax Transportation Apportionment for Business Activity: 1) Transportation Defined and 2) Treatment of Rail Carrier Trackage and Haulage Miles
IPD 2006-10 Property Tax Property Tax: Principal Residence State Education Tax Exemption for Bed and Breakfast Establishments.
IPD 2006-11 Tobacco Products Tax Tobacco Products Tax Other Tobacco Products (OTP) Seizure.