Proposed Annotations – Current Legal Digests – Sales & Use Tax

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A Current Legal Digest (CLD) is a 30-day notice of proposed changes to Volume 2 of the Business Taxes Law Guide (BTLG). Proposed changes include new annotations, suggested revisions of existing annotations, and annotations to be deleted. The new annotations and/or suggested revisions to existing annotations contained in the CLDs are drafts and may not reflect the language that will be used in the final annotation.

CLDs within the 30-day period are listed below. You may comment on the proposed revisions and/or request the backup letter the annotation is based upon by clicking the "Submit CLD Comments" hyperlink. When the 30-day period has elapsed, the changes are considered to be approved.

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