CAUTION: Our website contains advisory opinions issued by the Department from 1987 to present. Many of these opinions have been modified, superseded, or are obsolete. The Department issues an Information Letter (a citator) quarterly that identifies the effect new advisory opinions have on those previously published to the best of our knowledge. This Citator, however, does not include the effect new laws, regulations, or court decisions have on previously issued advisory opinions.

INDEX OF ADVISORY OPINIONS (Indexed alphabetically by the following categories and abbreviations:)

• ADMINISTRATIVE
  
  
• ALCOHOLIC BEVERAGE LICENSING & REGULATION
  
  
• INCOME TAXES
  
  
• MISCELLANEOUS TAXES
  
  

  Admissions Tax	Deed Recording Fee	Retail/BusinessLicense
  Annual Reports and Licenses	Electric Power Tax	Soft Drink Tax
  Bank Franchise Tax Beer and Wine Tax	Estate and Gift Taxes Gas, Motor Oil, & Highway Use	Waste Disposal Tax
  Bingo	Other Items
  Coin Operated Devices

• PROPERTY TAXES
  
  
• SALES, USE, ACCOMMODATIONS & CASUAL EXCISE TAXES

ADVISORY OPINIONS ARE ABBREVIATED AS FOLLOWS:

RR = Revenue Ruling
RP = Revenue Procedure
PLR = Private Letter Ruling
TAM = Technical Advice Memorandum
IL = Information Letter
TRR = Temporary Revenue Ruling
TRP = Temporary Revenue Procedure

From January 1, 2000 through December 31, 2002, the Department issued advisory opinions under the following names:

RAB = Revenue Advisory Bulletin
TRAB = Temporary Revenue Advisory Bulletin
RPB = Revenue Procedural Bulletin
TRPB = Temporary Revenue Procedural Bulletin
PRO = Private Revenue Opinion
RIB = Revenue Informational Bulletin

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