Declaratory Rulings

Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.

IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

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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