Administrative Hearings

Sales Tax

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2008
	ST 08-03	Claim Issues – Properly and Timely Filed Bad Debt Write-Off
	ST 08-02	Responsible Corporate Officer – Failure to File or Pay Tax
	ST 08-01	Statute of Limitations Application

2007
	ST 07-25	Responsible Corporate Officer – Failure to File or Pay Tax
	ST 07-24	Unreported/Underreported Receipts (Non-Fraudulent)
	ST 07-23	Exemption From Tax (Charitable or Other Exempt Types)
	ST 07-22	Books & Records Insufficient
	ST 07-21	Exemption From Tax (Charitable or Other Exempt Types)
	ST 07-20	Responsible Corporate Officer – Failure to File or Pay Tax
	ST 07-19	Sales v. Resale Issues
	ST 07-18	Exemption From Tax (Charitable or Other Exempt Types)
	ST 07-17	Graphic Arts Exemption
	ST 07-16	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 07-15	Exemption From Tax (Charitable or Other Exempt Types)
	ST 07-14	Exemption From Tax (Charitable or Other Exempt Types)
	ST 07-13	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 07-12	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 07-11	Exemption From Tax (Charitable or Other Exempt Types)
	ST 07-10	Exemption From Tax (Charitable or Other Exempt Types)
	ST 07-09	Books And Records Insufficient
	ST 07-08	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 07-07	Exemption From Tax (Charitable or Other Exempt Types)
	ST 07-06	Exemption From Tax (Charitable or Other Exempt Types)
	ST 07-05	Statute of Limitations Application
	ST 07-04	Unreported/Underreported Receipts (Non-Fraudulent)
	ST 07-03	Exemption From Tax (Charitable or Other Exempt Types)
	ST 07-02	Disallowed General Deductions
	ST 07-01	Responsible Corporate Officer - Failure to File or Pay Tax

2006
	ST 06-18	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 06-17	Trade-In Transactions Under Illinois Use Tax Act
	ST 06-16	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 06-15	Sales v. Service Issues Reasonable Cause on Application of Penalties
	ST 06-14	Drive Away Decals
	ST 06-13	Occasional Sales - Non-Retail Transactions (Exempt)
	ST 06-12	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 06-11	Statute of Limitations Application
	ST 06-10	Exemption From Tax (Charitable or Other Exempt Types)
	ST 06-09	Reasonable Cause on Application of Penalties
	ST 06-08	Exemption From Tax (Charitable or Other Exempt Types)
	ST 06-07	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 06-06	Revocation of Certificate of Registration
	ST 06-05	Exemption From Tax (Charitable or Other Exempt Types)
	ST 06-04	Books And Records Insufficient Audit Methodologies and/or Other Computational Issues
	ST 06-03	Exemption From Tax (Charitable or Other Exempt Types)
	ST 06-02	Exemption From Tax (Charitable or Other Exempt Types)
	ST 06-01	Responsible Corporate Officer - Failure to File or Pay Tax

2005
	ST 05-23	Taxation of Delivery Charges [or] Whether Certain Purchases Were Exempt
	ST 05-22	Exemption from Tax (Charitable or Other Exempt Tax)
	ST 05-21	Exemption from Tax (Charitable or Other Exempt Tax)
	ST 05-20	Responsible Corporate Officer – Failure to File or Pay Tax
	ST 05-19	Unreported/Underreported Receipts (Non-Fraudulent)
	ST 05-18	Books And Records Insufficient
	ST 05-17	Unreported/Underreported Receipts (Non-Fraudulent) {and} Books And Records Insufficient
	ST 05-16	Unreported/Underreported Receipts (Non-Fraudulent)
	ST 05-15	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 05-14	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 05-13	Exemption from Tax (Charitable or Other Exempt Tax)
	ST 05-12	Manufacturing and Equipment Exemption - Manufacturing
	ST 05-11	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 05-10	Exemption from Tax (Charitable or Other Exempt Tax)
	ST 05-09	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 05-08	Statute of Limitations Application
	ST 05-07	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 05-06	Exemption from Tax (Charitable or Other Exempt Types)
	ST 050-5	Books and Records Insufficient
	ST 05-04	Exemption from Tax (Charitable or Other Exempt Types)
	ST 05-03	Exemption from Tax (Charitable or Other Exempt Types)
	ST 05-02	Reasonable Cause on Application of Penalties/Trade-in Transactions Under Illinois Use Tax act
	ST 05-01	Exemption from Tax (Charitable or Other Exempt Types)

2004
	ST 04-22	Exemption from Tax (Charitable or Other Exempt Types)
	ST 04-21	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 04-20	Exemption from Tax (Charitable or Other Exempt Types)
	ST 04-19	Statute of Limitations Application
	ST 04-18	Machinery and Equipment Exemption Manufacturing
	ST 04-17	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 04-16	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 04-15	Reasonable Cause on Application of Penalties
	ST 04-14	Reasonable Cause on Application of Penalties
	ST 04-13	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 04-12	Unreported/Underreported Receipts (Fraud Application)
	ST 04-11	Tangible Personal Property
	ST 04-10	Exemption from Tax (Charitable or Other Exempt Types)
	ST 04-09	Exemption from Tax (Charitable or Other Exempt Types)
	ST 04-08	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 04-07	Books and Records Insufficient
	ST 04-06	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 04-05	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 04-04	Exemption from Tax (Charitable or Other Exempt Types)
	ST 04-03	Exemption from Tax (Charitable or Other Exempt Types)
	ST 04-02	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 04-01	Responsible Corporate Officer - Failure to File or Pay Tax

2003
	ST 03-16	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 03-15	Books and Records Insufficient
	ST 03-14	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 03-13	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 03-12	Gross Receipts/ Unreported/underreported Receipts (Fraud Application)
	ST 03-11	Gross Receipts/Interstate Commerce (Exemption Issue)
	ST 03-10	Tangible Personal Property
	ST 03-09	Exempt from Tax (Charitable or Other Exempt Types)
	ST 03-08	Reasonable Cause on Application of Penalties
	ST 03-07	Exemption from Tax (Charitable or Other Exempt Types)
	ST 03-06	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 03-05	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 03-04	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 03-03	Exemption from Tax (Charitable or Other Exempt Types)
	ST 03-02	Gross Receipts - Unreported/Underreported Receipts (Fraud Application)
	ST 03-01	Machinery and Manufacturing Equipment Exemption (Agricultural)

2002
	ST 02-33	Exemption from tax (Charitable or Other Exempt Types)
	ST 02-32	Gross Receipts, Unreported/Underreported Receipts (Fraud Application)
	ST 02-31	Audit Methodologies and/or Computational Issues, Books and Records Insufficient
	ST 02-30	Statute of Limitations Application
	ST 02-29	Reasonable Cause on Application of Penalties
	ST 02-28	Sales vs. Resale Issues
	ST 02-27	Computer Software Exemption, Agricultural Machinery/Feed/Products/Exemptions
	ST 02-26	Unreported/Underreported Receipts (Fraud Application)
	ST 02-25	Reasonable Cause on Application of Penalties
	ST 02-24	Exemption from Tax (Charitable or Other Exempt Types)
	ST 02-23	Exemption from Tax (Charitable or Other Exempt Types)
	ST 02-22	Responsible Corporate Officer - Failure to file or Pay Tax
	ST 02-21	Audit Methodologies and/or Other Computational Issues
	ST 02-20	Tangible Personal Property for Rental Purposes
	ST 02-19	Sales to Exempt Organization, Reasonable Cause on Application of Penalties
	ST 02-18	Tangible Personal Property for Rental Purposes
	ST 02-17	Reasonable Cause on Application of Penalties, Use Tax on Out-of-State Purchases Brought Into Illinois
	ST 02-16	Gross Receipts/Unreported/Underreported Receipts (Fraud Application)
	ST 02-15	Responsible Corporate Officer - Failure to File or Pay Taxes
	ST 02-14	Audit Methodologies and/or Other Computational Issues /Unreported/Underreported Receipts (Fraud application)
	ST 02-13	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 02-12	Gross Receipts
	ST 02-11	Commerce Clause (U.S. Const.) Controversy
	ST 02-10	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 02-09	Application of SOT on the Repair and Refurbishing of Aircraft
	ST 02-08	Tangible Personal Property
	ST 02-07	Enterprise Zone (Exemptions)
	ST 02-06	Exemption from Tax (Charitable or Other Exempt Types)
	ST 02-05	Exemption from Tax (Charitable or Other Exempt Types)
	ST 02-04	Machinery and Equipment - Manufacturing
	ST 02-03	Rerasonable Cause on Application of Penalties
	ST 02-02	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 02-01	Exemption from Tax (Charitable or Other Exempt Types)

2001
	ST 01-34	Machinery & Equipment Exemption - Manufacturing
	ST 01-33	Tangible Personal Property
	ST 01-32	Tangible Personal Property for Rental Purposes
	ST 01-31	Tangible Personal Property
	ST 01-30	Unreported/Underreported Receipts (Fraud Application)
	ST 01-29	Audit Methodologies and/or Other Computational Issues {and} Books and Records Insufficient
	ST 01-28	Reasonable Cause on Application of Penalties
	ST 01-27	Unreported/Underreported Receipts (Fraud Application)
	ST 01-26	Books and Records Insufficient
	ST 01-25	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 01-24	Reasonable Cause on Application of Penalties
	ST 01-23	Statute of Limitations Application
	ST 01-22	Gross Receipts {and} Tangible Personal Property
	ST 01-21	Books and Records Insufficient
	ST 01-20	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 01-19	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 01-18	Audit Methodologies and/or Other Computational Issues {and} Tangible Personal Property
	ST 01-17	Responsible Corporate Officer - Failure to File or Pay Tax [or] Penalty Under 1002(d) - Failure to File/Pay Withholding
	ST 01-16	Machinery and Equipment Exemption - Manufacturing
	ST 01-15	Books and Records Insufficient
	ST 01-14	Statute of Limitations Application
	ST 01-13	Drive Away Decals
	ST 01-12	Graphic Arts Exemption
	ST 01-11	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 01-10	Exemption From Tax (Charitable or Other Exempt Types)
	ST 01-09	Unreported/Underreported Receipts (Fraud Application)
	ST 01-07	Reasonable Cause on Application of Penalties
	ST 01-06	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 01-05	Unreported/Underreported Receipts (Non-Fraudulent)
	ST 01-04	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 01-03	Unreported/Underreported Receipts (Fraud Application)
	ST 01-02	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 01-01	Responsible Corporate Officer - Failure to File or Pay Tax

2000
	ST 00-31	Interstate Commerce (Exemption Issue) [or] Drive Away Decals
	ST 00-30	Pollution Control Equipment (Exemption)
	ST 00-29	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 00-28	Reasonable Cause on Application of Penalties
	ST 00-27	Exemption from Tax (Charitable or Other Exempt Types)
	ST 00-26	Audit Methodologies and/or Other Computational Issues
	ST 00-25	Reasonable Cause on Application of Penalties
	ST 00-24	Unreported/Underreported Receipts (Non-fraudulent)
	ST 00-23	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 00-22	Reasonable Cause on Application of Penalties
	ST 00-21	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 00-20	Reasonable Cause on Application of Penalties
	ST 00-19	Unreported/Underreported Receipts (Non-fraudulent)
	ST 00-18	Reasonable Cause on Application of Penalties
	ST 00-17	Reasonable Cause on Application of Penalties
	ST 00-16	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 00-15	Machinery and Equipment Exemption - Manufacturing
	ST 00-14	Sales v. Service Issues
	ST 00-13	Audit Methodologies and/or Other Computational Issues [or] Books and Records Insufficient [or] Unreported/Underreported Receipts (Fraud Application)
	ST 00-12	Reasonable Cause on Application of Penalties
	ST 00-11	Books and Records Insufficient [or] Unreported/Underreported Receipts (Fraud Application)
	ST 00-10	Disallowed Exemption Certificates [or] Sales v. Resale Issues [or] Bearing the Burden for Payment of Tax (Claim Issues)
	ST 00-09	Graphic Arts Exemption
	ST 00-08	Books and Records Insufficient [or] Disallowed General Deductions [or] Bearing the Burden for Payment of Tax (Claim Issues)
	ST 00-07	Machinery and Equipment Exemption - Manufacturing
	ST 00-06	Reasonable Cause on Application of Penalties
	ST 00-05	Reasonable Cause on Application of Penalties
	ST 00-04	Reasonable Cause on Application of Penalties
	ST 00-03	Reasonable Cause on Application of Penalties
	ST 00-02	Audit Methodologies and/or Other Computational Issues [or] Books and Records Not Sufficient
	ST 00-01	Reasonable Cause on Application of Penalties

1999
	ST 99-35	Audit Methodologies and/or Other Computational Issues Books and Records Not Sufficient
	ST 99-34	Separately Stating Tax/Separately Contracting for Sales v. Service Issues
	ST 99-33	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 99-32	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 99-31	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 99-30	Responsible Corporate Officer - Failure to File or Pay Tax [or] UPIA Willful Failure
	ST 99-29	Rolling Stock (Purchase/Sale Claimed to be Exempt)
	ST 99-28	Exemption from Tax (Charitable or Other Exempt Types)
	ST 99-27	Reasonable Cause on Application of Penalties
	ST 99-26	Statute of Limitations Application
	ST 99-25	Bad Debts Write-Off
	ST 99-24	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 99-23	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 99-22	Books and Records Insufficient [or] Disallowed General Deductions [or] Bearing the Burden for Payment of Tax (Claim Issues) [or] Unreported/Underreported Receipts (Non-Fraudulent)
	ST 99-21	Bearing the Burden for Payment of Tax (Claim Issues)
	ST 99-20	Audit Methodologies and/or Other Computational Issues
	ST 99-19	Sales vs. Service Issues
	ST 99-18	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 99-17	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 99-16	Reasonable Cause on Application of Penalties
	ST 99-15	Books and Records Insufficient [or] Interstate Sales (Non-verified)
	ST 99-14	Bearing the Burden for Payment of Tax (Claim Issues) [or] Statute of Limitations Application [or] Books and Records Insufficient [or] Non-filer (Failure to File Returns - Extends Limit)
	ST 99-13	Interstate Commerce (Exemption Issue)
	ST 99-12	Responsible Corporate Officer - Failure to File or Pay Tax
	ST 99-11	Machinery and Equipment Exemption - Manufacturing
	ST 99-10	Situs for Imposition of Local (Sales) Tax
	ST 99-09	Machinery & Equipment Exemption (Photoprocessing)
	ST 99-08	Bearing the Burden for Payment of Tax (Claim Issues)
	ST 99-07	Organizational Exemption From Use Tax (Charitable)
	ST 99-06	Machinery & Equipment exemption - Manufacturing
	ST 99-05	Pollution Control Equipment (Exemption)
	ST 99-04	Machinery & Equipment Exemption - Manufacturing
	ST 99-03	Reasonable Cause on Application of Penalties
	ST 99-02	Organizational Exemption From Use Tax (Charitable)
	ST 99-01	Responsible Corp. Officer - Failure to File or Pay Tax

1998
	ST 98-40	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 98-39	Disallowed Resale Deduction (No Valid Certificates) [or] Non-Filer
	ST 98-38	Responsible Corp. Officer - Failure to File or Pay Tax [or] Timeliness of Protest (60-Day Limitation)
	ST 98-37	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 98-36	Organizational Exemption From Use Tax (Charitable)
	ST 98-35	Unreported/Underreported Receipts (Non-Fraudulent)
	ST 98-34	Organizational Exemption From Use Tax (Charitable)
	ST 98-33	Audit Methodologies and/or Other Computational Issues
	ST 98-32	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 98-31	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 98-30	Organizational Exemption From Use Tax (Charitable)
	ST 98-29	Timely Filing Return To Which Overpayment Applied
	ST 98-28	Failure To Verify Or Document Interstate Sales [or] Separately Stating Tax... [or] Audit Methodologies...
	ST 98-27	Audit Methodologies and/or Other Computational Issues
	ST 98-26	Statute of Limitations Application
	ST 98-25	Organizational Exemption From Use Tax (Charitable)
	ST 98-24	Interstate Sales (Non-Verified)
	ST 98-23	Nexus (Taxable Connection With Or Event Within The States)
	ST 98-22	Sales v. Resale Issues
	ST 98-21	Disallowed Resale Deduction [or] Sales v. Resale Issues [or] Audit Methodologies and/or Other Comp. Issues
	ST 98-20	Unreported/Underreported Receipts (Fraud Ap.) [or] Books And Records Insufficient
	ST 98-19	Machinery & Manufacturing Equip. Exemption (Agricultural) [or] Audit Methodologies and/or Other Comp. Issues
	ST 98-18	Audit Methodologies and/or Other Computational Issues
	ST 98-17	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 98-16	Failure To Verify Or Document Interstate Sales
	ST 98-15	Interim Use Exemption
	ST 98-14	Unreported/Underreported Receipts (Non-Fraudulent) [or] Books and Records Insufficient [or] Disallowed General Deductions [or] Non-Filer...
	ST 98-13	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 98-12	Disallowed Resale Deduction (No Valid Certificates) [or] Enterprise Zone (Exemptions)
	ST 98-11	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 98-10	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 98-09	Organizational Exemption from Use Tax (Charitable)
	ST 98-08	Disallowed Resale Deductions (No Valid Certificates) [or] Failure To Verify Or Document Interstate Sales
	ST 98-07	Books And Records Insufficient
	ST 98-06	Whether the Sale of Refinery Fuel Gas Establishes A Fair Market Value
	ST 98-05	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 98-04	Rolling Stock (Purchase/Sale Claimed To Be Exempt)
	ST 98-03	Unreported/Underreported Receipts (Fraud)
	ST 98-02	Machinery & Equipment - Manufacturing [or] Rolling Stock (Purchase/Sale Claimed To Be Exempt)
	ST 98-01	Responsible Corp. Officer - Failure to File or Pay Tax

1997
	ST 97-50	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 97-49	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 97-48	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 97-46	Occasional Sales - Non-Retail Transactions (Exempt)
	ST 97-45	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 97-44	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 97-43	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 97-42	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 97-41	Sales v. Service Issues [or] Timeliness of Protest (60-Day Limitation)
	ST 97-40	Organizational Exemption From Use Tax (Charitable)
	ST 97-39	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 97-38	Graphic Arts Exemption
	ST 97-37	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 97-36	Sales v. Resale Issues
	ST 97-35	Disallowed General Deductions [or] Sales v. Service Issues [or] Use Tax on Purchases, Fixed Assets, or Consumables [or] Use Tax on Purchases (Non-Filer)...
	ST 97-34	Rolling Stock (Purchase/Sale Claimed To Be Exempt)
	ST 97-33	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 97-32	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 97-31	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 97-30	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 97-29	Statute of Limitations Application
	ST 97-28	International Fuel Usage (Exemption Claimed) [or] Use Tax on Purchases, Fixed Assets, or Consumables
	ST 97-27	Enterprise Zone (Exemptions) [or] Statute of Limitations Application
	ST 97-26	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 97-25	Audit Methodologies and/or Other Computational Issues
	ST 97-24	Unreported/Underreported Receipts (Fraud)
	ST 97-23	Exemption For Farm Chemicals
	ST 97-22	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 97-21	Organizational Exemption From Use Tax (Charitable)
	ST 97-20	Unreported/Underreported Receipts (Fraud)
	ST 97-19	Miscellaneous Accounting Issues
	ST 97-18	Statute of Limitations Application
	ST 97-17	Organizational Exemption From Use Tax (Charitable)
	ST 97-16	Organizational Exemption From Use Tax (Charitable)
	ST 97-15	Audit Methodologies and/or Other Computational Issues
	ST 97-14	Use Tax on Purchases, Fixed Assets, or Consumables [or] Books and Records Insufficient
	ST 97-13	Pollution Control Equipment (Exemption)
	ST 97-12	Undisclosed Principal/Agent Controversy
	ST 97-11	Books and Records Insufficient
	ST 97-10	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 97-09	Books and Records Insufficient [or] Unreported/Underreported Receipts (Fraud) [or] Statute of Limitations Application
	ST 97-08	Wholesale v. Retail Sales
	ST 97-07	Machinery and Equipment Exemption - Manufacturing
	ST 97-06	Interstate Commerce (Exemption Issue)
	ST 97-05	Unreported/Underreported Receipts (Fraud)
	ST 97-04	Wholesale v. Retail Sales [or] Audit Methodologies and/or Other Computational Issues
	ST 97-03	Books and Records Insufficient [or] Exclusion of Evidence...[or] Disallowed General Deductions
	ST 97-02	Special Order v. Sale of Stock or Standard Items
	ST 97-01	Responsible Corp. Officer - Failure to File or Pay Tax


1996
	ST 96-56	Unreported/Underreported Receipts (Fraud)
	ST 96-55	Exemption From Tax (Charitable or Other Exempt Type)
	ST 96-54	Rolling Stock (Purchase/Sale Claimed To Be Exempt)
	ST 96-53	Exemption From Tax (Charitable or Other Exempt Type)
	ST 96-52	Books and Records Insufficient [or] Unreported/Underreported Receipts (Non-Fraudulent)
	ST 96-51	Exemption From Tax (Charitable or Other Exempt Type)
	ST 96-50	Books and Records Insufficient [or] Unreported/Underreported Receipts (Fraud)
	ST 96-49	Audit Methodologies and/or Other Computational Issues [or] Interstate Sales (Non-Verified)
	ST 96-48	Service Occupation/Use Tax - Pre 1/1/90 [or] Special Order v. Sale of Stock or Standard Items [or] Non-Filer...
	ST 96-47	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 96-46	Enterprise Zone (Exemption) [or] Bearing The Burden for Payment of Tax (Claim Issues)
	ST 96-45	Nexus (Taxable Connection With Or Event Within State)
	ST 96-44	Temporary Storage (Exemption) [or] Prepaid Sales Tax Not Remitted
	ST 96-43	Conditional Sale Inventory
	ST 96-42	Responsible Corp. Officer - Failure to File or Pay Tax
	ST 96-41	Books and Records Insufficient
	ST 96-40	Rolling Stock (Purchase/Sale Claimed To Be Exempt)
	ST 96-39	Books and Records Insufficient [or] Unreported/Underreported Receipts (Fraud)
	ST 96-38	Interstate Commerce (Exemption Issue)
	ST 96-37	Exemption From Tax (Charitable or Other Exempt Type)
	ST 96-36	Nexus/Taxable Connection With Or Event Within State
	ST 96-35	Nexus/Taxable Connection With Or Event Within State
	ST 96-34	Nexus/Taxable Connection With Or Event Within State
	ST 96-33	Disallowed Resale Deduction (No Valid Certificates)
	ST 96-32	Audit Methodologies and/or Other Computational Issues
	ST 96-31	Books & Records Insufficient
	ST 96-30	Machinery & Equipment Exemption - Manufacturing
	ST 96-29	Machinery & Manufacturing Equipment Exemption (Agricultural)