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Sales & Use Tax Legal Letter Rulings

SUT-17-002 -- Tangible Personal Property/Tangible Retrieval Products

SUT-17-001 -- Act 84 of 2016 – Support to Canned Computer Software and Other Digital Property

SUT-16-003 -- Volkswagen Class Action Settlement Agreement

SUT-16-001 -- Disaster Recovery Monthly Customer Membership Fee

SUT-13-002 -- Shopping Guides and Inserts

SUT-13-001 -- Purchase Price

SUT-12-002 -- Transfer of Collected Sales Tax to Electric Generators and Natural Gas Suppliers

SUT-12-001 -- Cloud Computing

SUT-99-134 -- Drop Shipment; Resale

SUT-10-005 -- Web-based Services

SUT-10-004 -- Applicability of Local Hotel Occupancy Tax to State Employees

SUT-10-003 -- Applicability of the Mining Exemption to Fracturing Services

SUT-10-002 -- Construction Contracts

SUT-10-001 -- Electricity Manufacturing

SUT-09-001 -- Airline Public Utility Exemption

SUT-08-011 -- Property Used in Manufacturing of Electricity (reissued for SUT-03-032)

SUT-08-010 -- Cleaning Services on Houses Under Construction

SUT-08-008 -- Manufacturing Inkjet Cartridges

SUT-07-005 -- Telecommunications / Leasing Fiber Optic Cable

SUT-05-028 -- Pre-employment Screening

SUT-05-008 -- Magnetic Resonance Imaging Equipment

SUT-05-003 -- Property Used in Manufacture of Electricity

SUT-04-017 -- Motor Vehicles Transferred Pursuant to Merger

SUT-04-015 -- Dedication of Water Mains and Sanitary Sewer Lines to Municipal Authorities

SUT-04-004 -- Sale, Installation or Servicing of Commercial Refrigeration Equipment

SUT-04-003 -- Photocopiers Used in Printing

SUT-03-062 -- Lease Charges for Advertising Space

SUT-03-052 -- Inclusion of Gross Receipts Tax and PUC Fee in Purchase Price

SUT-03-050 -- Manufacturing of Property Not Owned by Manufacturer

SUT-03-043 -- Tangible Personal Property; Construction Contractors

SUT-03-038 -- Vendor Taking Credit for Erroneously Paid Sales Tax

SUT-03-035 -- Governmental Entity Contracting with Suppliers for Property Used by Construction Contractor

SUT-03-033 -- Transfer of Automobiles to Sole Shareholder

SUT-03-032 -- Property Used in Manufacturing of Electricity

SUT-03-030 -- Disaster Recovery Service Fee

SUT-03-026 -- Personal Computers Used by Common Carrier Drivers

SUT-03-025 -- Property Purchased by Construction Contractor for Municipal Authority Pumphouse

SUT-03-017 -- Various Types of Leases

SUT-03-008 -- Subjectability of Commonwealth to State and Local Hotel Occupancy Tax

SUT-03-006 -- Inclusion in Taxable Lease Payment of Charges