Educational Letter
The educational letter sent by the DOR discussed use tax requirements for the construction
industry and asked firms to review their purchases made since January 2000 for possible unpaid
use tax. The letter delineated what major types of purchases would require use tax to be paid. The
DOR included instructions on how to report any use tax due (see the Appendix for examples of the
letters).
The letters were dated late September 2003 in order to arrive in early October. This timing
insured that the letters arrived in time to influence the excise tax reporting but not in time to
influence acquisitions for the reporting period. The excise tax forms for the period of interest in
this study were required to be filed by October 31.