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.

1993 Rulings

Ruling 93-1, Sales and Use Taxes / Computer and Data Processing Services
Ruling 93-2, Corporation Business Tax
Ruling 93-3, Sales and Use Taxes / Sales Agent Services
Ruling 93-4, Sales and Use Taxes / Precedential Value of Ruling After Change in Law or Regulation
Ruling 93-5, Sales and Use Taxes / Business Management Services
Ruling 93-6, Sales and Use Taxes / Computer and Data Processing Services / Business Management Services
Ruling 93-7, Sales and Use Taxes / Labor Rendered in Installing or Applying Tangible Personal Property
Ruling 93-8, Sales and Use Taxes / Computer and Data Processing Services / Advertising Services
Ruling 93-9, Sales and Use Taxes / Resale of Tangible Personal Property / Containers
Ruling 93-10, Sales and Use Taxes / Services to Industrial, Commercial or Income-Producing Real Property / New Construction
Ruling 93-11, Sales and Use Taxes / Computer and Data Processing Services
Ruling 93-12, Real Estate Conveyance Taxes
Ruling 93-13, Sales and Use Taxes / Business Analysis, Management, Management Consulting and Public Relations Services
Ruling 93-14, Sales and Use Taxes / Commercial Trucks
Ruling 93-15, Sales and Use Taxes / Computer and Data Processing Services
Ruling 93-16, Room Occupancy Tax
Ruling 93-17, Sales and Use Taxes / Storage and Use / Displays
Ruling 93-18, Sales and Use Taxes / Repairs to Motor Vehicles / Fabrication or Processing of Customer's Property
Ruling 93-19, Corporation Business Tax
Ruling 93-20, Sales and Use Taxes / Manufacturing Machinery
Ruling 93-21, Sales and Use Taxes / Personnel Services
Ruling 93-22, Sales and Use Taxes / Construction Contract / Exemption, Governmental
Ruling 93-23, Corporation Business Tax / Net Operating Losses
Ruling 93-24, Corporation Business Tax / Dividends - Received Deduction
Ruling 93-25, Sales and Use Taxes / Telecommunications Service / Computer and Data Processing Services