Connecticut State Department of Revenue Services

Declaratory Rulings

• Declaratory Ruling No. 2016-1 - Hospital User Fee
• Declaratory Ruling No. 2012-1 - Connecticut Bottle Bill
• Declaratory Ruling No. 2004-1 - Sales and Use Taxes / Cooperative Direct Mail Advertising
• Declaratory Ruling No. 2003-1 - Petroleum Products Gross Earnings Tax / Fuel for Residential Heating Purposes
• Declaratory Ruling No. 2000-1 - Sales and Use Taxes / Reusable Gas Tanks
• Declaratory Ruling No. 1992-1 - Sales and Use Taxes
• Declaratory Ruling No. 1991-1 - Sales and Use Taxes
• Declaratory Ruling No. 1990-2 - Sales and Use Taxes
• Declaratory Ruling No. 1990-1, Dividends, Interest and Capital Gains Tax
• Declaratory Ruling No. 1988-1, Admissions Tax