Questions have arisen concerning the application of the sales tax and the admissions tax to tours and samples offered by breweries. This document explains how the sales tax and the admissions tax apply to these tours and samples.

An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This citator shows three charts that should provide guidance ...

The following guidance is part of the Department’s continuing effort to provide the public updated use tax information, including reporting and filing methods. The questions and answers are written in general terms to ...

The purpose of this advisory opinion is to update Department guidance with respect to the criteria that must be met to require a retailer to remit a local jurisdiction’s sales and use tax when delivering the product to a ...

These are three charts that provide guidance concerning the various types of local sales and use taxes collected by the Department and the types of exemptions allowed under each tax. These charts only address the general ...