Publications - Policy Statements

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• PS 98(7), The Motor Vehicle Rental Surcharge and the Tourism Account Surcharge

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

• PS 98(5), Sales and Use Tax Refund Policy

• PS 98(6), Taxation of Internet Access Provided by Community Antenna Television Companies

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

• 1998 Policy Statements

• PS 98(8), Exemption from Sales and Use Taxes for Items Used Directly in the Biotechnology Industry

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

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

• PS 2000(8), Procedures in Handling Requests for Issuance of Technical Advice Memoranda

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

• PS 2000(6), Sales and Use Tax Exemption for Safety Apparel

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

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