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 as 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.
For prepaid sales tax rates on fuel rates, please review the Prepaid Sales Tax on Fuel page.
Number |
Title |
Replaces |
Replaced by |
| 2026-6 | Sales and Use Taxes - Industrial Processing - Electricity Derived Form Solar Power | ||
| 2026-2 | Sales and Use Tax - Food for Human Consumption | 2024-13 | |
| 2025-18 | Sales and Use Taxation of the Construction Industry (Excluding Manufacturer/Contractor) | 2019-15 | |
| 2024-21 | Sales and Use Tax: The Prescription Drug and Over-the-Counter Drug Exemptions | 1993-3 | |
| 2024-18 | Sales and Use Taxes - Lessors | 2023-13 | |
| 2024-13 | Sales and Use Tax - Food for Human Consumption | 2022-4 | 2026-2 |
| 2024-11 | Sales and Use Tax Exemption Claim Procedures and Format | 2022-19 | |
| 2024-7 | Sales and Use Tax - Industrial Processing Exemption | 2000-4 | |
| 2023-26 | Sales and Use Tax Sourcing | ||
| 2023-24 | Sales and Use Tax Refund Procedure | ||
| 2023-16 | Sales Tax and Use Tax - Taxability of Delivery and Installation Charges | 2015-17 | |
| 2023-14 | Impact of COVID-19 Extensions and Penalty and Interest Waivers on the Statute of Limitations | ||
| 2023-13 | Sales and Use Taxes - Lessors | 2020-16 | 2024-18 |
| 2023-12 | Sales and Use Tax Treatment of Interstate Motor Carriers | 2016-2 | |
| 2023-10 | Sales and Use Taxation of Computer Software and Digital Goods | 1999-5 | |
| 2023-9 | Sales and Use Tax Agricultural Production Exemption | 1991-11 | |
| 2022-19 | Sales and Use Tax Exemption Claims Procedures and Formats | 2021-18 | 2024-11 |
| 2022-17 | "Tax on the Difference" - Excluding the Value of Certain Trade-Ins From the Total Amount of Consideration When Determining "Sales Price" | ||
| 2022-4 | Sales and Use Tax - Food for Human Consumption | 2009-8 | 2024-13 |
| 2021-22 | Sales and Use Tax - Marketplace Facilitators and Sellers | ||
| 2021-21 | Sales and Use Nexus Standards for Remote Sellers | ||
| 2021-18 | Sales and Use Tax Exemption Claim Procedures and Formats | 2016-14 | 2022-19 |
| 2020-25 | Sales and Use Tax Treatment of Nonprofit Entities | ||
| 2020-20 | Use Tax Exemption on Transfer of a Vehicle, ORV, Manufactured Housing, Aircraft, Snowmobile, or Watercraft to or From a Business | 1991-1 | |
| 2020-16 | Sales and Use Taxes - Lessors | 2015-25 | 2023-13 |
| 2020-11 | Sales Tax - Sales of Automobiles by Leasing Companies and Other Sellers Not Licensed by Secretary of State | 1990-15 | |
| 2020-9 | Sale and Use Tax Industrial Processing Exemption Related to Infectious Disease Personal Protective Equipment and Safety Equipment | ||
| 2019-19 | Sales Tax Refund Procedures for Dealers and Manufacturers of Motor Vehicles, Including Refunds for Motor Vehicles Returned After the Sale or Returned Under the "Lemon Law" | 1995-9 | |
| 2019-15 | Sales and Use Taxation of the Construction Industry (Excluding Manufacturer/Contractor) | 2016-18 | 2025-18 |
| 2019-3 | Sales and Use Tax Bad Debt Deduction | 2015-27 | |
| 2018-16 | Sales and Use Tax Nexus Standards for Remote Sellers | 2021-21 | |
| 2018-5 | Use Tax Exemption on the Transfer of Motor Vehicles, Off-Road Vehicles, Manufactured Homes, Aircraft, Snowmobiles, or Watercraft Between Relatives and Others | 2002-19 | |
| 2018-4 | Sales and Use Tax - Apportionment of the Industrial Processing Exemption for Electric and Gas Providers | ||
| 2018-2 | Marihuana Provisioning Center Tax and Sales and Use Tax Treatment of Marihuana | ||
| 2017-26 | Tax Base for the Transfer of a Vehicle, ORV, Manufactured Home, Aircraft, Snowmobile, or Watercraft | 1990-4 | |
| 2016-24 | Use Tax Base of Tangible Personal Property Affixed to Real Estate by a Manufacturer/Contractor or Other Contractor | 1993-5 | |
| 2016-18 | Sales and Use Taxation of the Construction Industry (Excluding Manufacturer/Contractor) | 1999-2 | 2019-15 |
| 2016-14 | Sales and Use Tax Exemption Claim Procedures and Formats | 2002-15 | 2021-18 |
| 2016-4 | Determination of Tangible Personal Property or Real Property for Purposes of Sales and Use Tax | ||
| 2016-2 | Sales and Use Tax Treatment of Interstate Motor Carriers | 1993-8 | 2023-12 |
| 2015-27 | Sales and Use Tax - Bad Debt Deductions | 1989-61 | 2019-3 |
| 2015-25 | Sales and Use Tax - Lessors | 1988-39 | 2020-16 |
| 2015-22 | Sales and Use Tax Nexus Standards for Out-of-State Sellers | 2021-21 | |
| 2015-17 | Sales Tax Treatment of Delivery and Installation Services Provided by Retailers | 2002-11 | 2023-16 |
| 2015-13 | Exemption for Foreign Diplomatic Personnel | 2013-4 | |
| 2013-4 | Exemption for Foreign Diplomatic Personnel | 2009-6 | 2015-13 |
| 2009-8 | Food for Human Consumption | 2002-20 | 2022-4 |
| 2009-6 | Exemption for Foreign Diplomatic Personnel | 1990-31 | 2013-4 |
| 2004-3 | Sales and Use Tax Guidelines for Distinguishing Between the Sale of a Service and the Sale of Tangible Personal Property | 1995-1 | |
| 2002-20 | Sales Tax - Food for Human Consumption | 2009-8 | |
| 2002-19 | Limited Use Tax Exemption on the Transfer of Motor Vehicles, Aircraft, Watercraft, Mobile Homes, Off-Road Vehicles and Snowmobiles Between Relatives and Others | 1998-4 | 2018-5 |
| 2002-15 | Sales and Use Tax Exemptions and Requirements | 1996-6 | 2016-14 |
| 2002-11 | Treatment of Delivery Services Provided by Retailers | 1993-7 | 2015-17 |
| 2002-10 | Drop Shipments | 1988-34 | |
| 2000-4 | Sales and Use Tax - Industrial Processing | 1988-14 | 2024-7 |
| 2000-3 | Sales and Use Tax Direct Payment Requirements | ||
| 1999-11 | Industrial Restructuring Alternative Sales Factor Apportionment | ||
| 1999-5 | Sales and Use Taxation of Computer Software | 1988-41 | |
| 1999-2 | Sales and Use Taxation in the Construction Industry | 1991-15 | 2016-18 |
| 1999-1 | Use Tax Nexus Standards | 2021-21 | |
| 1998-4 | Limited Use Tax Exemption on the Transfer of Motor Vehicles, Aircraft, Watercraft, Mobile Homes, Off-Road Vehicles, and Snowmobiles Between Relatives and Others | 1990-37 | 2002-19 |
| 1997-1 |
Commercial Radio and TV Broadcasters | 1989-65 | |
| 1996-6 | Sales and Use Tax Exemptions and Requirements | 1990-32 | 2002-15 |
| 1995-9 | Sales Tax Refund Procedures Under the "Lemon Law" | 1991-5 | 2019-19 |
| 1995-6 | Effect of Coupons, Rebates and Discounts on the Sales Tax Base | 1990-9 | |
| 1995-3 | Non-Profit Entities IRC 501(3) and (4) | 1990-3 | 2020-25 |
| 1995-1 | Sales and Use Tax Guidelines for Distinguishing Between the Sale of a Service and the Sale of Tangible Personal Property | 2004-3 | |
| 1994-8 | Residential Utilities | ||
| 1994-7 | Use Tax to be Applied to Leases Spanning the May 1, 1994 Rate Increase From 4% to 6% | ||
| 1994-5 | Sales Tax to be Applied Based Upon Delivery Date | ||
| 1994-3 | 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 | ||
| 1993-10 | Enterprise Zone Act Sales and Use Tax Exemptions and Single Business Tax Credit |
1988-1 | |
| 1993-8 | Interstate Commerce Carriers | 2016-2 | |
| 1993-7 | Delivery Services by Retailers | 1990-11 | 2002-11 |
| 1993-6 | Road Treatments | ||
| 1993-5 | Use Tax Base of Tangible Personal Property Affixed to Real Estate by Contractors/Manufacturers | 1990-36 | 2016-24 |
| 1993-3 | Taxation of Prescription Drugs | 1992-12 | 2024-21 |
| 1992-12 | Prescription Drugs | 1992-4 | 1993-3 |
| 1992-4 | Taxation of Prescription Drugs | 1992-12 | |
| 1992-1 | Taxation of Energy Supplied to Public Assistance Recipients | 1988-37 | |
| 1991-20 | Payment of Sales Tax by Mobile Home Dealers | 1990-14 | |
| 1991-19 | Tax Base Used in Determining Sales Tax Liability on Food and Beverages Served at Fundraising Events | 1989-63 | 2020-25 |
| 1991-18 | Food for Human Consumption | 1990-7 | 2002-20 |
| 1991-15 | Taxation in the Construction Business | 1999-2 | |
| 1991-11 | Agricultural Production Amendments | 1990-1 | 2023-9 |
| 1991-8 | Airline Meals | 1988-38 | |
| 1991-5 | Refund of Sales Tax on Vehicles, Lemon Law |
Letter Ruling 1989-22 |
|
| 1991-1 | Exemption on Transfer of Vehicles | 2020-20 | |
| 1990-37 | Limited Use Tax Exemption on the Transfer of Motor Vehicles, Aircraft, Watercraft, Mobile Homes, Off-Road Vehicles, and Snowmobiles Among Relatives and Other | 1989-66 | 1998-4 |
| 1990-36 | Use Tax Base of Tangible Personal Property Affixed to Real Estate by a Manufacturer/Contractor | 1993-5 | |
| 1990-32 | Exemption and Requirements Radio, TV, Farm | 2002-15 | |
| 1990-31 | Exemption for Foreign Diplomatic Personnel | 2009-6 | |
| 1990-24 | Sales and Use Tax Guidelines for Veterinarians | ||
| 1990-15 | Sale of Auto by a Leasing Company and Other Sellers Not Licensed by Secretary of State | 1989-62 | 2020-11 |
| 1990-14 | Payment of Sales Tax by Mobile Home Dealers | 1991-20 | |
| 1990-11 | Sales Tax Treatment of Delivery Charges | 1993-7 | |
| 1990-9 | Effective Coupon Rebates, Discounts on the Sales Tax Base | 1995-6 | |
| 1990-7 | Food for Human Consumption | 1991-18 | |
| 1990-4 | Tax Base for Vehicles, Aircraft, Watercraft, Mobile Homes, Off-Road Vehicles, and Snowmobiles | 2017-26 | |
| 1990-3 | Exemption Application for Non-Profit Entities | 1995-3 | |
| 1990-2 | Storage Facilities | 1989-5 | |
| 1990-1 | Agricultural Production | 1989-6 | |
| 1989-66 | Transfer of Vehicles Among Relatives | 1990-37 | |
| 1989-65 | Exemption for Commercial Radio and TV Broadcasters | 1997-1 | |
| 1989-64 | Federal Credit Unions and Federal Home Loan Banks | 1989-7 | |
| 1989-63 | Tax Base Used in Determining Sales Tax Liability on Food and Beverage at Fundraiser Events | 1991-19 | |
| 1989-62 | Sales of Auto by Leasing Company | 1990-15 | |
| 1989-61 | Revised Bad Debt Guidelines | 2015-27 | |
| 1989-56 | Taxability of Dry Hole or Dry Well Casing for Oil and Gas Well Drilling Operations | ||
| 1989-7 | Federal Credit Unions | 1989-64 | |
| 1989-6 | Agricultural Production Amendments | 1990-1 | |
| 1989-5 | Storage Facilities | 1990-2 | |
| 1989-3 | Use Tax Base of Tangible Property Affixed to Real Estate by Manufacturer/Contractor | 1990-36 | |
| 1989-1 | Payment of Sales Tax by Mobile Home Dealers | 1990-14 | |
| 1988-42 | Catered Meals | 2020-25 | |
| 1988-41 | Computer Software | 1987-7 | 1999-5 |
| 1988-40 | Automotive Emissions Testing | Position Paper SUW 84-007 | |
| 1988-39 | Lessors | 2015-25 | |
| 1988-38 | Airline Meals | 1991-8 | |
| 1988-37 | Taxability of Energy Supplied to Public Assistance Recipients | 1992-1 | |
| 1988-36 | Storage Facilities | 1989-5 | |
| 1988-35 | Carpeting | ||
| 1988-34 | Drop Shipments - Final Consumer | 2002-10 | |
| 1988-33 | Newspaper Supplements | ||
| 1988-14 | Industrial Processing | 2000-4 | |
| 1988-1 | Enterprise Zone Act, Sales and Use Tax Exemptions and Single Business Tax Credit | 1993-10 | |
| 1987-8 | Purchases Made With Federal Food Stamps: Plants, Seeds, Water and Ice | 2002-20 | |
| 1987-7 | Computer Software | 1988-41 | |
| 1987-5 | Lithographers | ||
| 1987-4 | Revocation of Declaratory Ruling #8 | Declaratory Ruling #8 |
