Videos (new)
Webinars (new)
Forms (new or revised)
January 2023
December 2022
Publications (new or revised)
January 2023
December 2022
Local sales & use tax rates:
Local sales & use tax change notices
Other webpage content (new or revised)
January 2023
December 2022
Statistics and reports
News releases
Why work for Revenue? (Recruitment video)
A Proposed Interpretive Statement is one the department is considering, but has not yet issued. The public may provide feedback on these items.
2023
2022
An Issued Interpretive Statement means the process is complete and the comment period has closed.
2022
A Repealed Interpretive Statement is one that has been revoked or rescinded by the department.
2022
The Preproposal CR-101 is an initial notice to the public on a topic of rule making activity. The purpose is to solicit comments from the public and to announce the date, time, and place of the public meeting.
Note: A public hearing may not occur in the case of an expedited update.
The Proposal CR-102 provides a draft rule and updated information. The purpose is to solicit comments from the public on the draft and to announce the date, time, and place of the public hearing.
A CR-105 is also a rule proposal, similar to a CR-102 proposal, except that the rule is being updated under the expedited rulemaking process. Expedited rulemaking allows for a public comment period but does not involve a public hearing. The Department uses expedited rulemaking to conform a rule to changes made by the legislature to tax statutes.
January 2023
December 2022
The Adopted CR-103 notice means the rule making process is complete and the rule is final.
January 2023
December 2022
A Repealed rule is one that has been revoked or rescinded by the department.