Publications - Policy Statements

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• PS 2004(2), Sales and Use Taxes on Internet Access Services and On-Line Sales of Goods and Services

• 2005 Policy Statements

• 2004 Policy Statements

• PS 2000(5), The Motor Vehicle Rental Surcharge and the Tourism Account Surcharge

• PS 2000(1.1), Retailer’s Acceptance of U.S. Government "GSA SmartPay" Credit Cards for Exempt Purchases

• PS 2000(1), Retailer’s Acceptance of U.S. Government "GSA SmartPay" Credit Card for Purchases Exempt under Conn. Gen. Stat. §12-412(1)

• PS 2000(4), Sales and Use Taxes on Charges for Personnel Training Services

• PS 2000(2), Destruction Procedures for Alcoholic Beverages

  Alcoholic Beverages

• PS 2000(3), Fisherman's Guide to Sales and Use Taxes and Estimated Income Tax

• PS 2001(9), Sales and Use Taxes on Sales and Purchases Made by Veterinarians

• 2000 Policy Statements

• PS 96(6.1), Sales and Use Tax Exemption for Low and Moderate Income Housing Facilities

• PS 96(2), The Treatment of Early Payment Discounts

• PS 96(5), Promotional Cellular Telephones

• PS 96(3), Admissions Tax Payable When Admission Charge Collected