NEW Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.


IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

1990 Rulings

Ruling 90-1, Utility Exemption - Manufacturing
Ruling 90-2, Utility Sales Tax
Ruling 90-3, Real Estate Conveyance Tax
Ruling 90-4, Health and Athletic Clubs
Ruling 90-5, Contractors
Ruling 90-6, Health and Athletic Club Services
Ruling 90-7, Meals
Ruling 90-8, Underground Tanks
Ruling 90-9, Mail Delivery Service
Ruling 90-10, Mailing Service
Ruling 90-11, Repair and Maintenance
Ruling 90-12, Landscaping
Ruling 90-13, Installation and Repairs Services Condominiums
Ruling 90-14, Health Clubs
Ruling 90-15, Expert Witness
Ruling 90-16, Drop Shipments
Ruling 90-17, Repossessed Property
Ruling 90-18, Construction Management
Ruling 90-19, Agricultural Exemption
Ruling 90-20, Landscaping Services
Ruling 90-21, Sales by Nonprofit Organizations / Sale by Agent
Ruling 90-22, Consulting Services
Ruling 90-23, Landscaping Services
Ruling 90-24, Engineering
Ruling 90-25, Engineering
Ruling 90-26, Appraisal Service
Ruling 90-27, Motor Vehicle Repair Service
Ruling 90-28, Leasing
Ruling 90-29, Architectural Services
Ruling 90-30, Advertising
Ruling 90-31, Renovations
Ruling 90-32, Consulting Service
Ruling 90-33, Asbestos Removal
Ruling 90-34, Manufacturing
Ruling 90-35, Computer Services
Ruling 90-36, Corporation Business Tax
Ruling 90-37, Janitorial Services
Ruling 90-38, Gross Receipts / Motor Vehicles
Ruling 90-39, Gross Receipts
Ruling 90-40, Controlling Interest / Transfer Tax
Ruling 90-41, Occupational Tax
Ruling 90-42, Business Analysis and Management Services / Mortgage Services
Ruling 90-43, Services of an Agent
Ruling 90-44, Engineering Services
Ruling 90-45, Renovation
Ruling 90-46, Business Analysis and Management Services / Mortgage Services
Ruling 90-47, Asbestos Removal
Ruling 90-48, Intangible Property
Ruling 90-49, Manufacturing
Ruling 90-50, Interest Income
Ruling 90-51 Cable TV / Gross Receipts / Utility Exemption - Manufacturing
Ruling 90-52, Real Estate Conveyance Tax
Ruling 90-53, Prostheses
Ruling 90-54, Printers
Ruling 90-55, Mortgage Services / Exemptions - Governmental
Ruling 90-56, Consulting Services / Dieticians
Ruling 90-57, Renovation
Ruling 90-58, Employee Leasing
Ruling 90-59, Monitoring Services
Ruling 90-60, Leasing of Tangible Personal Property / Repair or Maintenance Services
Ruling 90-61, Occupational Tax on Attorneys C.G.S. 51-81b (1989)
Ruling 90-62, Manufacturing / Accessory Tools
Ruling 90-63, Meals
Ruling 90-64, Pharmaceutical Products
Ruling 90-65, Manufacturing Exemption
Ruling 90-66, Sales Agent Services
Ruling 90-67, Prostheses
Ruling 90-68, Courier Services
Ruling 90-69, Dues Tax
Ruling 90-70, Leasing Tangible Personal Property
Ruling 90-71, Utility Company Tax
Ruling 90-72, Scrap Metal Processors / Manufacturing
Ruling 90-73, Printers
Ruling 90-74, Real Estate Conveyance Taxes
Ruling 90-75, Clothing Under $75
Ruling 90-76, Consulting and Public Relations Services
Ruling 90-77, Crane and Rigging Services
Ruling 90-78, Crane and Rigging Services
Ruling 90-79, Crane and Rigging Services
Ruling 90-80, Storage Services
Ruling 90-81, Trucking and Hauling Services / Packaging and Crating Services
Ruling 90-82, Condominium Associations
Ruling 90-83, Corporation Business Tax