Publications - Policy Statements

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• PS 92(9), Sales and Use Taxes on Investment Banking and Advisory Services

• PS 92(12.1), Limited Liability Companies

• 1992 Policy Statements

• PS 92(1), Filing of Combined Corporation Business Tax Returns

• PS 2003(2), Sales and Use Taxes on Internet Access Services and On-Line Sales of Goods and Services

• PS 2003(7), Instructions for Claiming a Refund or Credit of Insurance Premiums Tax and Special Instructions for New York and Illinois Insurance Companies

• PS 2003(4), Purchases of Meals or Lodging By Exempt Entities

• 2003 Policy Statements

• PS 2003(6), Connecticut Income Tax on Bonds or Obligations Issued by the United States Government, by State Governments, or Municipalities

• PS 2003(1), Application of Sales and Use Taxes and the Room Occupancy Tax to the Hotel and Motel Industry

• PS 2003(8), Instructions for Any Health Care Center Claiming a Refund or Credit of Health Care Center Tax

• 2010 Policy Statements

• PS 2003(5), Income Tax Withholding for Athletes or Entertainers

• PS 2010(7), Tax Exempt Purchases by Connecticut State Agencies and Municipalities

• 2012 Policy Statements