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.

1994 Rulings

Ruling 94-1, Sales and Use Taxes / Nonprofit Housing Organization / Services to Commercial, Industrial or Income-Producing Real Property / Contractors
Ruling 94-2, Sales and Use Taxes / Computer and Data Processing Services
Ruling 94-3, Sales and Use Taxes / Manufacturing Machinery / Manufacturing Recovery Act of 1992
Ruling 94-4, Sales and Use Taxes / Manufacturing / Materials Used in Fabrication / Repair or Maintenance of Tangible Personal Property
Ruling 94-5, Sales and Use Taxes / Environmental Assessment Services / Services to Commercial, Industrial or Income-Producing Real Property / Contractors
Ruling 94-6, Sales and Use Taxes / Utility Exemption - Manufacturing
Ruling 94-7, Sales and Use Taxes / Credit Information and Reporting Services / Private Investigation Services
Ruling 94-8, Sales and Use Taxes / Motor Vehicle Fuels Tax / Scrap Metal Processing / Manufacturing
Ruling 94-9, Sales and Use Taxes / Business Public Relations Services / Marketing Services
Ruling 94-10, Sales and Use Taxes / Insurance Investigation Services / Business Management and Consulting Services / Private Investigation Services
Ruling 94-11, Sales and Use Taxes / Casual Sales
Ruling 94-12, Sales and Use Taxes / Pharmacy Consultation Services / Business Management and Management Consulting Services / Personnel Training
Ruling 94-13, Sales and Use Taxes / Leases of Tangible Personal Property / Motor Vehicles
Ruling 94-14, Real Estate Conveyance Tax / Controlling Interest Transfer Tax
Ruling 94-15, Sales and Use Taxes / Computer and Data Processing Services / Business Management Services
Ruling 94-16, Petroleum Products Gross Earnings Tax
Ruling 94-17, Sales and Use Taxes / Business Management Services / Personnel Training Services / Services by Employment Agencies
Ruling 94-18, Sales and Use Taxes / Personnel Services / Leased Employees
Ruling 94-19, Sales and Use Taxes / Sales of Magazines by Subscription
Ruling 94-20, Hazardous Waste Assessment
Ruling 94-21, Sales and Use Taxes / Professional Services / Business Management and Management Consulting Services
Ruling 94-22, Sales and Use Taxes / Sales Agent Services / Advertising Services