Preliminary information for the Wholesale Marihuana Tax is now available.
Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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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 2016-20 for further information.
| Number | Act | Title | Notes |
|---|---|---|---|
| 1994-01 | Revenue Act | Challenge of Assessment, Decision or Order Limited by Statute | Replaces 1989-35 |
| 1994-02 | Revenue Act | Privately Printed Tax Returns, Requirements and Permissible Uses | Replaces 1990-17 |
| 1994-03 | Sales and Use Tax | Sales and Use Tax Applications for Real Property Construction Contracts Offered/Made Before March 15, 1994 and Accepted Before June 15, 1994, and Bona Fide Sales or Lease Agreements Made Before March 15, 1994 | |
| 1994-04 |
Sales Tax |
Notice of Change of Prepaid Gasoline Sales Tax Rate | Replaces 1991-06 |
| 1994-05 | Sales Tax | Sales Tax to be Applied Based Upon Delivery Date | |
| 1994-06 | Revenue Act | Interest Rate | See Most Current Interest Rate RAB |
| 1994-07 | Use Tax | Use Tax to be Applied to Leases Spanning the May 1, 1994 Rate Increase from 4% to 6% | |
| 1994-08 | Sales and Use Tax | Residential Utilities | |
| 1994-09 | Income Tax | Taxability of Repayments Made Under the Claim of Right | Replaces 1988-44 |
| 1994-10 | Single Business Tax and Income Tax | Availability of Community Foundation Tax Credit for Tax Year 1994 and List of Certified Community Foundations for Tax Year 1994 | |
| 1994-11 | Revenue Act | Interest Rate | See Most Current Interest Rate RAB |
| 1994-12 | Single Business Tax and Income Tax | Treatment of an Election Under IRC 338 |