A Directive is a form of written guidance on the tax laws issued by a Division in Tax Administration. Each Directive has a number that indicates the Division that issued it, the year it was issued, and its order in the list of Directives issued by that Division for that year. For example, the first Directive issued by the Sales and Use Tax Division for 1998 is numbered SD-98-1.
The Divisions in Tax Administration issue Directives on an as needed basis.
A Directive is issued for one of the following reasons:
- To set out the Department's interpretation of a tax law.
- To explain the application of a tax law to stated facts.
- To clarify an issue on which the Department has received numerous questions.
Once issued, Directives are not updated to reflect changes in the law or administrative
interpretation. The information contained in a Directive is incorporated into
the appropriate Sales and Use Tax Technical Bulletin. Legislative changes supersede
any information previously set forth in Directives. Therefore, individuals
using these publications are cautioned that the information contained therein
may have changed as a result of legislative action, court decisions, or Attorney
The Directives of the Sales and Use Tax Division follow. For convenience,
a Table of Contents and an index are provided. The Table of Contents is set
up numerically by Directive and indicates the topic addressed and the date
the Directive was issued. The index is set up alphabetically by topic and indicates
the Directive number.