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Connecticut State Department of Revenue Services
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Publications - Policy Statements

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  • 2022 Policy Statements

  • 2021 Policy Statements

    Policy statements

  • 2026 Policy Statements

    Policy Statements

  • 2025 Policy Statements

    Policy Statements

  • PS 2012(2), Designated Private Delivery Services and Designated Types of Service

  • PS 2013(1), Audit Examination Policy for Retail Transactions

  • PS 2013(3), Sales and Use Tax Rules for Drop Shipments

  • 2011 Policy Statements

  • 2013 Policy Statements

  • PS 2013(5), Requests for Waiver of Civil Penalties

  • 2012 Policy Statements

  • PS 2005(2), Connecticut Income Tax on Bonds or Obligations Issued by the United States Government, by State Governments, or Municipalities

  • PS 2005(1), Income Tax Withholding for Athletes or Entertainers

  • PS 2004(1), Income Tax Withholding for Athletes or Entertainers

  • PS 2005(4), Designated Private Delivery Services and Designated Types of Service

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