Interpretations of the Uniform Code

NumberTitleStatusApproved
2021.032021.03 Digitial Goods and ServicesApproved6.22.2021
2021.022021.02 Sporadic Physical PresenceApproved2.16.2021
2021.012021.01 Shipping ChargesApproved1.13.2021
2020.122020.12 Intransit fundsApproved6.18.2020
2020.112020.11 Threshold determination Alaskan businessesApproved6.18.2020
2020.102020.10 Entity based exemption certificateApproved6.18.2020
2020.092020.09 Remote Sellers Resale CertificateApproved11.10.2020
2020.082020.08 Rentals of Tangible and Intangible PropertyApproved2.16.2021
2020.072020.07 Ecommerce as physical presence revApproved6.18.2020
2020.062020.06 MLM ISR as physical presenceApproved6.18.2020
2020.052020.05 Sourcing of GoodsApproved6.22.2021
2020.042020.04 Establishing registration requirements for in state sellersApproved3.18.2020
2020.032020.03 Establishing economic nexus for out of state sellersApproved3.18.2020
2020.022020.02 Sales tax cap for service payments over multiple invoicesApproved3.18.2020
2020.012020.01 Sales tax cap for installment payments of a productApproved3.18.2020