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Technical Advice Letters

View all Technical Advice Letters in the table below

A Technical Advice Letter is informal correspondence issued in response to a request from a taxpayer for technical assistance with respect to one or more specific tax matters. Technical Advice Letters can be, but are not necessarily, prospective in nature. Only the taxpayer identified in a Technical Advice Letter may rely upon the letter. Because of the volume of Technical Advice Letters issued each year and their more informal nature, only Technical Advice Letters issued by the Tax Policy Division of the Bureau of Tax Policy will be published on the Department’s website. Published Technical Advice Letters are edited to remove any identifying taxpayer information.

Tax Subject Date Issued
Sales/Use Subscription Program 10/11/16
Sales/Use Components for Modular Homes 12/22/16
Sales/Use Bone Grafting Products 1/9/17
Sales/Use Diagnostic Regents 10/23/17
Sales/Use Labels and Packaging 1/12/18
Sales Manufacturing and Selling Medical Devices and Products 3/5/18
Use Use Tax on Loaners During Vehicle Repairs Under Recall or Warranty 11/21/18
Sales/Use Sales and Use Tax Treatment of Software Products 10/4/19
SRETT SRETT Exemption on Transfer of Interests in Real Property 10/20/20