Declaratory Rulings

NOTICE: Taxpayers are strongly encouraged to visit the DRS website for answers to many questions. You may also email DRS at drs@po.state.ct.us. If contacting DRS by phone, please plan for wait times that may be longer than usual. See DRS FAQ's, which now include important information regarding Connecticut sales tax. Frequently Asked Questions

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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

Connecticut State Department of Revenue Services

Declaratory Rulings