Connecticut State Department of Revenue Services

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.

1992 Rulings

Ruling 92-1, Sales and Use Taxes / Advertising Services
Ruling 92-2, Sales and Use Taxes / Direct Mail Firms
Ruling 92-3, Sales and Use Taxes / Advertising Services / Business Public Relations Services
Ruling 92-4, Sales and Use Taxes / Intangible Personal Property
Ruling 92-5, Sales and Use Taxes / Charitable and Religious Organizations
Ruling 92-6, Petroleum Products Gross Earnings Tax
Ruling 92-7, Sales and Use Taxes / Business Management Consulting Services
Ruling 92-8, Sales and Use Taxes / Services to Real Property
Ruling 92-9, Sales and Use Taxes / Materials Used Directly in the Furnishing of Gas Services to Real Property
Ruling 92-10, Corporation Business Tax / Real Estate Investment Trusts
Ruling 92-11, Sales and Use Taxes / Materials Used in Fabrication
Ruling 92-12, Sales and Use Taxes / Prostheses
Ruling 92-13, Sales and Use Taxes / Intangible Property / Refuse Removal
Ruling 92-14, Sales and Use Taxes / Business Analysis, Business Management and Business Management Consulting Services
Ruling 92-15, Sales and Use Taxes / Services to Real Property
Ruling 92-16, Sales and Use Taxes / Manufacturing Production Process