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.
|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|