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2003 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 2003-1 SALES AND USE TAX ACTS Interstate Commerce Requirement of the Rolling Stock Exemption
IPD 2003-2 SALES AND USE TAX ACTS State Chartered Credit Unions
IPD 2003-3 SALES AND USE TAX ACTS Food Service Establishment Employee Meals
IPD 2003-4 SINGLE BUSINESS TAX Investment Tax Credit Recapture in a Year That a Gross Receipts Reduction Is Taken
IPD 2003-5 SINGLE BUSINESS TAX Definition of Interest