Tax Type
Retail Sales and Use Tax
Description
Direct pay permit
Topic
Collection of Tax
Date Issued
07-31-1992
July 31, 1992
Re: Request for Ruling: Retail Sales and Use Tax
Dear******************
This is to advise you that a correction has been made regarding the department's recent ruling, PD 92-93 (6/5/92) concerning the application of the sales and use tax to your company.
The enclosed page should be inserted as page 3 of the ruling and the previous page discarded. Your attention is directed to paragraph 2 regarding the computation of the tax on the materials used and consumed in real property contracts.
I apologize for any inconvenience this change may have caused and should you have further questions, please do not hesitate to contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
OTP/5127J
Rulings of the Tax Commissioner