2004 Internal Policy Directives
(formerly Legal Policy Determination Memos)
Internal Policy Directives are prepared to provide
guidance to department staff to insure uniformity in tax administration. They
will be made available to the public on the Department of Treasury web site as
they are developed and issued.
| Number |
Act |
Title |
| IPD 2004-1 |
MOTOR FUEL TAX ACT |
Diesel Fuel Not Meeting ASTM Standard on
January 1, 2005 |
| IPD 2004-2 |
SALES AND USE TAX ACTS |
Formatting Requirements for Remittance Data |
| IPD 2004-3 |
SALES AND USE TAX ACTS |
Return Filing Requirement For Model 4 Sellers |
| IPD 2004-4 |
SALES AND USE TAX ACTS |
Permissible Formats For Model 1, 2 & 3
Sellers' Returns |
| IPD 2004-5 |
SALES AND USE TAX ACTS |
Use of the "Rounding Rule" In
Computing Sales or Use Tax Due |
|
IPD 2004-6
|
SALES AND USE TAX ACTS |
Alternative for "Same Day" Payment
If EFT Fails |
| IPD 2004-7 |
SALES & USE TAX ACTS |
What is a "County Long -Term Medical
Care Facility |
| IPD 2004-8 |
SALES AND USE TAX ACTS |
Allocation of Delivery Charges to Combined
Shipments of Taxable and Non-Taxable Products |
| IPD 2004-9 |
SINGLE BUSINESS TAX |
Calculation of a Tax Liability When Special
Tax Base and Apportionment Provisions Apply to One, but Not All, Entities
Filing a Single SBT Return |
