Library of Interpretations

NumberTitleStatusBoard Approved
2020.012020.01 Sales tax cap for installment payments of a productApproved3.18.2020
2020.022020.02 sales tax cap for service payments over multiple invoicesApproved3.18.2020
2020.032020.03 establishing economic nexus for out of state sellersApproved3.18.2020
2020.042020.04 establishing registration requirements for in state sellersApproved3.18.2020
2020.05Freight Forward From Out of StateApproved3.18.2020
2020.05aPolicy Committee requested re-review of 2020.05
2020.062020.06 MLM ISR as physical presenceApproved6.18.2020
2020.072020.07 ecommerce as physical presence revApproved6.18.2020
2020.08Clarifying Physical Presence with Regards to Rental Equipment and ServicesReturned to Policy Committee
2020.09Who is Responsible for Issuing Remote Seller Resale Certificates?Returned to Policy Committee
2020.102020.10 entitiy based exemption certificateApproved6.18.2020
2020.112020.11 threshold determination Alaskan businessesApproved6.18.2020
2020.122020.12 intransit fundsApproved6.18.2020