Additional resources

The following is a list of statutes, rules, forms, and guidance pertaining to the state sales tax refund credit. This list is not, and is not intended to be, an exhaustive list of authorities that govern the tax treatment of every situation. Individuals and businesses with specific questions should consult their tax advisors. Additionally, these statutes have been amended in recent years and individuals should consult the version in effect for the tax year at issue to determine applicable requirements.