| | Business Guide for Sales, Use & Service Provider Tax (PDF) UPDATED | 12/22/2025 |
| | Guidance Document on Sale of Publications (PDF) | 10/01/2013 |
| | Further Guidance Document on Sale of Publications (PDF) | 10/01/2013 |
| 1 | Service Stations and Auto Repair Shops (other than vehicle dealers) (PDF) | 03/08/2016 |
| 2 | Funeral Directors (PDF) | 04/05/2016 |
| 3 | Photographers and Photofinishers (PDF) | 04/11/2016 |
| 4 | Contractors and Subcontractors (PDF) UPDATED | 12/22/2025 |
| 9 | Casual and Infrequent Sales (PDF) | 10/15/2015 |
| 12 | Retailers of Food Products (PDF) UPDATED | 12/22/2025 |
| 13 | Sales of Fuel and Utilities (PDF) | 11/15/2022 |
| 14 | Seed, Feed, Fertilizer and Other Items Used in Agricultural and Aquacultural Production (PDF) | 09/16/2019 |
| 15 | Auctioneers (PDF) | 01/25/2017 |
| 17 | Printers & Publishers (PDF) | 06/04/2014 |
| 20 | Lease and Rental Transactions (PDF) | |
| 21 | Florists (PDF) | 09/23/2024 |
| 22 | Manufacturers (PDF) | 08/16/2019 |
| 23 | Packing, Packaging and Shipping Materials (PDF) | 04/29/2016 |
| 24 | Vehicle Dealers (PDF) UPDATED | 12/22/2025 |
| 27 | Sales of Prepared Food (PDF) | 11/01/2017 |
| 29 | Deduction for Bad Debts (PDF) | 01/22/2014 |
| 31 | Sale of Manufactured Housing (PDF) | 11/30/2010 |
| 32 | Rentals of Living Quarters (PDF) | 11/01/2017 |
| 36 | Exempt Organizations & Gov Agencies (PDF) UPDATED | 12/22/2025 |
| 38 | Advertising Agencies and Graphic Designers (PDF) | 02/19/2014 |
| 39 | Sale Price Upon Which Tax is Based (PDF) | 10/04/2019 |
| 41 | Medicines, Medical Equipment and Prosthetic Devices (PDF) | 05/11/2022 |
| 42 | Original Registration of Vehicles - Taxable/Exempt (PDF) | 10/28/2019 |
| 43 | Registration of Out-of-State Sellers (PDF) | 08/19/2024 |
| 46 | Fabrication Services (PDF) | 04/04/2016 |
| 47 | Original Registration of Watercraft, Snowmobiles and All-Terrain Vehicles (PDF) | 10/15/2015 |
| 51 | Veterinarians | 11/01/2017 |
| 52 | Pine Tree Development Zones (PDF) | 11/23/2005 |
| 53 | Repairs & Warranties (PDF) | 02/18/2016 |
| 54 | Resale Certificates (PDF) | 08/15/2025 |
| 55 | Service Provider Tax (PDF) | 11/07/2024 |
| 56 | Telecommunications (PDF) | 01/01/2016 |
| 59 | Farming, Fishing & Wood Harvesting (PDF) | 02/24/2020 |
| 60 | Sales of Medical Cannabis and Related Products (PDF) UPDATED | 12/22/2025 |
| 61 | Sales of Adult Use Cannabis and Related Products (PDF) UPDATED | 12/22/2025 |
| 104 | General Information Bulletin No. 104 (PDF) | 06/01/2014 |
| 105 | General Information Bulletin No. 105 (PDF) | 09/01/2015 |
| 106 | General Information Bulletin No. 106 (PDF) | 08/01/2016 |
| 107 | General Information Bulletin No. 107 (PDF) | 10/01/2017 |
| 108 | General Information Bulletin No. 108 (PDF) | 09/01/2018 |
| 109 | General Information Bulletin No. 109 (PDF) | 09/25/2019 |
| 110 | General Information Bulletin No. 110 (PDF) | 07/14/2020 |
| 111 | General Information Bulletin No. 111 (PDF) | 11/15/2021 |
| 112 | General Information Bulletin No. 112 (PDF) | 11/01/2022 |
| 113 | General Information Bulletin No. 113 (PDF) | 12/01/2023 |
| 114 | General Information Bulletin No. 114 (PDF) | 08/27/2024 |
| 115 | General Information Bulletin No. 115 (PDF) NEW | 10/17/2025 |
