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

This information is not current and is being provided for reference purposes only

IP 2009(13)

Sales and Use Taxes Guide for Manufacturers,  Fabricators, and Processors

Alert: This publication has not been updated to accommodate the recent legislative changes.
Please visit our 2011 Legislative State Tax Update page for the most up-to-date tax information.

This publication is available in pdf format