A written determination applies the tax law to a specific set of existing facts furnished by a particular taxpayer. A written determination is applicable only to the individual taxpayer addressed and as such has no precedential value except to the taxpayer to whom the determination is issued.
Vapor Product and Consumable Product Certification and Directory
Vapor Manufacturers can submit their certifications to the Department starting on March 1, 2025. For more information, go to Vapor Product and Consumable Product Certification and Directory.