Publications - Policy Statements

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• PS 2004(4), Sales and Use Tax Exemption for Safety Apparel

• 2003 Policy Statements

• PS 98(2), Sales and Use Taxes on Access to the Internet and Other On-Line Sales of Goods and Services

• PS 98(1.1), Sales Tax Treatment of Coupons, Scan Cards, Cash Equivalents, Promotional Items and Rebates

• PS 98(1), Sales Tax Treatment of Coupons, Scan Cards, Cash Equivalents, Promotional Items and Rebates

• PS 99(5), Refuse and Sanitary Waste Removal Companies

• PS 99(7), Premiums Not Subject to the Insurance Premiums Tax

• PS 99(6), Subscriber Charges Not Subject to the Health Care Center Tax

• 1998 Policy Statements

• 1993 Policy Statements

• PS 91(1), Corporation Business Tax Liability of Merged or Dissolved Foreign Corporation Failing to Procure a Certificate of Withdrawal

• 1991 Policy Statements

• PS 2017(2), Room Occupancy Tax and Sales Tax on Campground Rentals

  Room Occupancy Tax and Sales Tax on Campground Rentals

• 2017 Policy Statements

  2017 Policy Statements

• PS 2017(1), Your Rights as a Connecticut Taxpayer