Connecticut State Department of Revenue Services

1997 Rulings

Ruling 97-1, Sales and Use Taxes / Business Management Services / Business Management Consulting Services
Ruling 97-2, Corporation Business Taxes / Operating Loss Carry-Overs
Ruling 97-3, Corporation Business Tax / Operating Loss Carry-Overs
Ruling 97-4, Sales and Use Taxes / Commercial Truck Exemption / Storage Trailers
Ruling 97-5, Sales and Use Taxes / Computer and Data Processing Services / Personnel Services
Ruling 97-6, Corporation Business Tax / Research and Experimental Expenditure Credit
Ruling 97-7, Sales and Use Taxes / Biotechnology Exemption