Numerical Index to Rulings and Administrative Pronouncements as Affected,
If at All, by Later-Issued Rulings and Pronouncements
Additional Tax Topic Indexes you can consult:
RULINGS DECLARATORY RULINGS BULLETINS LEGAL SPECIAL NOTICES (LSN)
TAXPAYER SERVICES SPECIAL NOTICES (TSSN) SPECIAL NOTICES (SN) POLICY STATEMENTS (PS)
INFORMATIONAL PUBLICATIONS (IP) ANNOUNCEMENTS (AN) OFFICE OF COMMISSIONER GUIDANCE (OCG)
TAXPAYER SERVICES SPECIAL BULLETIN (TSSB)
1989 | 1990 | 1991 | 1992 | 1993 | 1994 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000
2001 | 2002 | 2007-08 | 2010 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2022
89-1 Attorney Occupational Tax (M)
89-2 Governmental Exemption (General) (S)
89-3 Manufacturing (S): Obsoleted by AN 94(4)
89-4 Consulting Services, Legal (S): Obsoleted by AN 94(4)
89-5 Capital Gains, Interest & Dividends Tax (M): Obsoleted by AN 94(2)
89-6 Governmental Exemption (Contractors); Contractors (Exempt Purchases) (S): Obsoleted in part by AN 2000(8)
89-7 Production Materials; Manufacturing; Construction Materials (S):
89-8 Promotional Items (S):
89-9 Installation (Real Property); Real Property (Industrial, Commercial and Income-Producing), Renovation (S): Obsoleted by AN 94(4)
89-10 Testing Services; Professional Services; Services, Nonenumerated (S):
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89-11 Car Washing (S): Obsoleted by AN 94(3)
89-12 Writing; Services, Nonenumerated (S):
89-13 Resale of Tangible Personal Property; Photography/Photographic Studio Services (S): Obsoleted by AN 2000(8)
89-14 Petroleum Products Gross Earnings Tax (M):
89-15 Consulting Services, Business; Consulting Services, Psychological; Business Analysis, Management, Consulting and Public Relations (S): Obsoleted by AN 94(4)
89-16 Controlling Interest Transfer Tax (M)
89-17 Containers; Packing & Crating; Moving Companies (S): Modified by PS 94(1)
89-18 Utility Exemption (Manufacturing); (S): Superseded by PS 94(3)
89-19 Agricultural Production (S): Obsoleted by AN 94(5)
89-20 Governmental Exemption (Contractors); Contractors (Exempt Purchases); Construction Materials (S): Obsoleted by AN 2000(8)
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89-21 Installation (Real Property); Real Property (Industrial, Commercial and Income-Producing), Renovation (S):
89-22 Repair Services, Tangible Personal Property; Maintenance of Tangible Personal Property; Maintenance, Repair & Warranty Contracts (S): Obsoleted by PS 94(2)
89-23 Car Washing; Resale of Services (S): Obsoleted by AN 94(3)
89-24 Agricultural Production (S): Obsoleted by AN 94(5)
89-25 Component Parts; Agricultural Production (S): Obsoleted by AN 94(5)
89-26 Computer & Data Processing Services; Computer Software; Installation (Tangible Personal Property) (S): Obsoleted by AN 94(10)
89-27 Consulting Services, Business; Consulting Services, Real Estate; Business Analysis, Management, Consulting and Public Relations (S): Obsoleted by AN 94(4)
89-28 Utility Exemption (Residential) (S): Superseded by PS 94(3)
89-29 Motor Vehicle Repair Services; Motor Vehicle Rental; Resale of Services (S): Superseded in part by Ruling 90-60; obsoleted by AN 2000(8)
89-30 Food and Beverages; Meals; Vending Machines; Governmental Exemption (General); Use Tax (S)
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89-31 Architectural (S): Obsoleted by AN 94(3)
89-32 Exterminating Services; Services, Nonenumerated; Animals (S): Obsoleted by AN 2000(8)
89-33 Capital Gains, Interest & Dividends Tax (M): Obsoleted by AN 94(2)
89-34 Maintenance of Real Property; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential) (S): Obsoleted in part by AN 2000(8)
89-35 Inspection; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential) (S)
89-36 Cabaret Tax (M)
89-37 Sales Agent Services (S): Obsoleted by AN 2000(8)
89-38 Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Industrial, Commercial and Income-Producing), New Construction; Construction Materials; Resale of Services (S): Obsoleted in part by AN 94(4)
89-39 Discounts; Gross Receipts/Sales Price (S): Revoked by PS 96(2)
89-40 Dry Cleaning; Repair Services, Tangible Personal Property; Maintenance of Tangible Personal Property (S): Modified and superseded in part by PS 2019(4)
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89-41 Real Estate Conveyance Tax (M); Business Analysis, Management, Consulting and Public Relations (S)
89-42 Training; Business Analysis, Management, Consulting and Public Relations (S)
89-43 Utility Exemption (Residential) (S): Superseded by PS 94(3)
89-44 Capital Gains, Dividends & Interest Tax (M): Obsoleted by AN 94(2)
89-45 Installation (Tangible Personal Property); Motor Vehicle Repair Services; Motor Vehicles (S)
89-46 IRC Sec. 338 (C): Cited in Ruling 2003-3
89-47 Real Property (Industrial, Commercial and Income-Producing), General; Landscaping (S): Obsoleted by AN 94(4)
89-48 Motor Vehicle Rental (S):
89-49 Broadcasting; Video Production; Audio Production (S): Superseded by PS 92(13)
89-50 Clothing/Fabric/Footwear (S): Superseded by SN 92(3.1)
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89-51 Repair Services, Tangible Personal Property; Machinery (S): Obsoleted by AN 2000(8)
89-52 Inspection; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential) (S): Obsoleted in part by PA 94-4, 13 (May) (see SN 95(17))
89-53 Resale of Services (S): Obsoleted by AN 94(4)
89-54 Management Services; Resale of Services; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential); Condominium Associations (S): Obsoleted by AN 94(4)
89-55 Lobbying (S): Obsoleted by AN 2000(8)
89-56 Cogeneration; Electricity Generation; Utility Exemption (General) (S): Modified and Superseded by Ruling 2001-3
89-57 Exempt Organizations (C):
89-58 Consulting Services, Business; Business Analysis, Management, Consulting and Public Relations (S): Obsoleted by AN 94(4)
89-59 Resale of Services (S):
89-60 Engineering, Real Estate; Inspection; Architectural; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential); Construction Management (S): Obsoleted in part by AN 94(3); obsoleted in part by AN 94(4)
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89-61 Business Analysis, Management, Consulting and Public Relations; Training; Consulting Services, Environmental; Hazardous Waste/Other Contaminants (S): Obsoleted by AN 94(4)
89-62 Nexus; Location of Transaction; Use Tax (S)
89-63 Utility Exemption (Residential) (S): Superseded by PS 94(3)
89-64 Inspection; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential) (S): Obsoleted in part by PA 94-4, 13 (May) (see SN 95(17))
89-65 Marketing Services; Consulting Services, Business; Public Relations (S): Obsoleted by AN 94(4)
89-66 Testing Services; Inspection (S):
89-67 Maintenance of Real Property; Janitorial Services (S): Obsoleted in part by AN 2000(8)
89-68 Repair Services, Tangible Personal Property (S)
89-69 Utility Exemption (Manufacturing); Fabrication (Exemptions) (S): Superseded by PS 94(3)
89-70 Business Analysis, Management, Consulting and Public Relations; Training (S): Obsoleted by AN 94(4); Superseded by PS 92(2.1)
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89-71 Installation (Real Property); Installation (Tangible Personal Property) (S)
89-72 Utility Exemption (Manufacturing) (S): Superseded by PS 94(3)
89-73 Utility Exemption (Residential) (S): Superseded by PS 94(3)
89-74 Engineering, Scientific; Fabrication Labor; (S):
89-75 Utility Exemption (Agricultural) (S): Superseded by PS 94(3)
89-76 Utility Exemption (Agricultural) (S): Superseded by PS 94(3)
89-77 Utility Exemption (Manufacturing) (S): Superseded by PS 94(3)
89-78 Real Property (Industrial, Commercial and Income-Producing), General (S): Obsoleted in part by AN 94(4); obsoleted by AN 2000(8)
89-79 Utility Exemption (Manufacturing) (S): Superseded by PS 94(3)
89-80 Land Surveying; Resale of Services (S)
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89-81 Professional Services; Services, Nonenumerated (S)
89-82 Consulting Services, Business; Marketing Services; Services, Where Rendered (S): Obsoleted by AN 94(4)
89-83 Utility Exemption (Manufacturing); Dry Cleaning (S): Superseded by PS 94(3)
89-84 Professional Services; Services, Nonenumerated (S):
89-85 Utility Exemption (Manufacturing) (S): Superseded by PS 94(3)
89-86 Health and Athletic Club Services (S): Obsoleted by AN 95(3)
89-87 Utility Exemption (Residential) (S): Superseded by PS 94(3)
89-88 Land Surveying (S): Obsoleted by AN 94(3)
89-89 Utility Exemption (Residential) (S): Superseded by PS 94(3)
89-90 Utility Exemption (Residential) (S): Superseded by PS 94(3)
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89-91 Gift Certificates (S)
89-92 Governmental Exemption (Contractors); Contractors (Exempt Purchases); Construction Materials (S): Obsoleted in part by AN 2000(8)
89-93 Maintenance of Tangible Personal Property; Leasing and Rental; Computer Equipment; Computer Software (S): Obsoleted in part by AN 94(10); Obsoleted in part by AN 2000(8)
89-94 Leasing and Rental; Gross Receipts/Sales Price (S):
89-95 Maintenance of Tangible Personal Property; Installation (Real Property); Installation Tangible Personal Property (S): Obsoleted by AN 2000(8)
89-96 Tangible Personal Property (S):
89-97 Maintenance, Repair & Warranty Contracts (S): Obsoleted by PS 94(2)
89-98 Nexus; Sales Agent Services; Shipping and Handling; Retailer (S):
89-99 Architectural; Photocopying; Printers/Printed Material/Publishers (S)
89-100 Architectural; Governmental Exemption (Contractors) (S): Obsoleted by AN 94(3)
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1989 Rulings # 101 through 110
89-101 Engineering, Forensic; Business Analysis, Management, Consulting and Public Relations; Consulting Services, Legal; Architectural; Professional Services (S): Obsoleted in part by AN 94(3)
89-102 Resale of Services (S): Obsoleted by AN 2000(8)
89-103 Graphic Design; Advertising; Cooperative Direct Mail Advertising; Media Advertising (S): Modified & Superseded in part by Ruling 95-7
89-104 Engineering, Real Estate; Architectural (S): Obsoleted by AN 94(3)
89-105 Landscaping; Governmental Exemption (General) (S):
89-106 Writing; Advertising; Media Advertising; Services, Nonenumerated (S)
89-107 Utility Exemption (Manufacturing) (S): Superseded by PS 94(3)
89-108 Landscaping; Excavating; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential) (S): Obsoleted in part by AN 2000(8)
89-109 Health and Athletic Club Services; Amusement and Recreation (S): Obsoleted by AN 95(3)
89-110 Consulting Services, Environmental; Landscaping; Sales Agent Services (S): Obsoleted in part by AN 2000(8)
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1989 Rulings # 111 through 120
89-111 Leasing and Rental; Video Production; Audio Production; Advertising; Media Advertising (S): Modified & Superseded by PS 92(13)
89-112 Maintenance of Real Property (S)
89-113 Landscaping; Excavating; Contractors (In General); Installation (Real Property) (S): Obsoleted in part by AN 94(4); obsoleted by AN 2000(8)
89-114 Contractors (In General); Installation (Real Property); Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential); Repair Services, Tangible Personal Property; Resale of Services; Construction Materials (S): Obsoleted by AN 2000(8)
89-115 Tangible Personal Property; Writing Services; Advertising Services; Media Advertising; Public Relations Services; (S)
89-116 Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Industrial, Commercial and Income-Producing), New Construction (S)
89-117 Resale of Tangible Personal Property; Furniture Reupholstering and Repair (S): Obsoleted by AN 2000(8)
89-118 Utility Exemption (Manufacturing); Printers/Printed Material/Publishers (S): Superseded by PS 94(3)
89-119 Tangible Personal Property (S):
89-120 Utility Exemption (Manufacturing) (S): Superseded by PS 94(3)
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1989 Rulings # 121 through 130
89-121 Utility Exemption (Manufacturing) (S): Superseded by PS 94(3)
89-122 Casual and Occasional Sales; Landscaping (S): Obsoleted by AN 2000(8)
89-123 Landscaping; Contractors (In General); Real Property (Industrial, Commercial and Income-Producing), General; Construction Materials (S): Obsoleted in part by AN 94(4); obsoleted by AN 2000(8)
89-124 Real Estate Conveyance Tax (M):
89-125 Real Estate Conveyance Tax (M):
89-126 Sales Agent Services; Agricultural Production (S)
89-127 Maintenance of Tangible Personal Property; Maintenance, Repair & Warranty Contracts (S): Superseded by PS 94(2)
89-128 Advertising; Media Advertising; Resale of Tangible Personal Property (S)
89-129 Consulting Services, Legal; Business Analysis, Management, Consulting and Public Relations; Professional Services (S): Obsoleted by AN 94(4)
89-130 Meals; Food and Beverages (S):
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1989 Rulings # 131 through 140
89-131 Repair Services, Tangible Personal Property; Storage; Dry Cleaning (S): Obsoleted by AN 2000(8)
89-132 Lobbying (S): Obsoleted by AN 2000(8)
89-133 Engineering, Real Estate; Testing Services; Consulting Services, Environmental (S):
89-134 Consulting Services, Business; Consulting Services, Real Estate; Business Analysis, Management, Consulting and Public Relations; Architectural (S): Obsoleted in part by AN 94(3)
89-135 Personnel Agencies (S):
89-136 Agricultural Production (S): Obsoleted in part by AN 94(5)
89-137 Engineering, Real Estate; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential); Testing Services (S): Cited in Ruling 93-4
89-138 Motor Vehicle Parking (S): Obsoleted in part by AN 94(3); obsoleted by AN 2000(8)
89-139 Engineering, Forensic (S):
89-140 Repair Services, Tangible Personal Property; Engraving; Services, Nonenumerated (S): Obsoleted in part by AN 2000(8)
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1989 Rulings # 141 through 150
89-141 Maintenance of Tangible Personal Property; Boat Mooring and Storage; Training; Vessels (S)
89-142 Repair Services, Tangible Personal Property; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential); Installation (Real Property) (S): Obsoleted by AN 2000(8), IP 99(19)
89-143 Capital Gains, Dividends & Interest Tax (M): Obsoleted by AN 94(2)
89-144 Storage (S):
89-145 Contractors (In General) (S): Obsoleted by AN 94(4)
89-146 Repair Services, Tangible Personal Property; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential); Maintenance, Repair & Warranty Contracts (S): Obsoleted by AN 2000(8), IP 99(19)
89-147 Utility Exemption (Manufacturing) (S): Superseded by PS 94(3)
89-148 Excavating; Real Property (Industrial, Commercial and Income-Producing), New Construction; Real Property (Industrial, Commercial and Income-Producing), Renovation (S): Obsoleted by AN 94(4)
89-149 Licensing Agreement (S):
89-150 Governmental Exemption (General) (S)
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1989 Rulings # 151 through 160
89-151 Consulting Services, Business; Writing; Advertising; Public Relations (S): Obsoleted in part by AN 94(4)
89-152 Maintenance, Repair & Warranty Contracts (S): Obsoleted by PS 94(2)
89-153 Utility Exemption (Manufacturing) (S): Superseded by PS 94(3)
89-154 Engineering, Forensic; Management Services; Services, Where Rendered; Professional Services (S)
89-155 Utility Exemption (General) (S):
89-156 Governmental Exemption (General); Governmental Exemption (Contractors) (S):
89-157 Tobacco Products Tax (M):
89-158 Computer Software (S): Obsoleted in part by AN 94(10)
89-159 Ambulance; Services, Nonenumerated (S):
89-160 Engineering, Real Estate; Land Surveying; Consulting Services, Environmental (S): Obsoleted by AN 94(3)
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1989 Rulings # 161 through 170
89-161 Engineering, Real Estate; Tanks, Storage; Hazardous Waste/Other Contaminants; Consulting Services, Environmental; Consulting Services, Real Estate (S): Obsoleted in part by AN 94(3)
89-162 Consulting Services, Legal (S):
89-163 Computer Software (S): Obsoleted in part by AN 94(10)
89-164 Engineering, Real Estate (S)
89-165 Engineering, Scientific (S): Obsoleted by AN 94(3)
89-166 Engineering, Real Estate; Architectural (S): Obsoleted by AN 94(3)
89-167 Engineering, Real Estate; Land Surveying (S): Obsoleted in part by AN 94(3)
89-168 Utility Exemption (General); Gross Receipts/Sales Price (S): Superseded by PS 94(3)
89-169 Heating Fuel (S):
89-170 Engineering, Real Estate (S):
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1989 Rulings # 171 through 180
89-171 Meals; Food and Beverages (S)
89-172 Consulting Services, Legal; Engineering, Forensic; Professional Services (S):
89-173 Governmental Exemption (Contractors); Landscaping (S): Obsoleted by AN 2000(8)
89-174 Architectural; Inspection; Services, Where Rendered (S): Obsoleted by AN 94(3)
89-175 Motor Vehicle Parking (S): Obsoleted by AN 94(3)
89-176 Engineering, Scientific; Professional Services (S):
89-177 Engineering, Scientific; Architectural; Professional Services (S): Obsoleted in part by AN 94(3)
89-178 Motor Vehicle Repair Services; Resale of Tangible Personal Property (S): Obsoleted by AN 2000(8)
89-179 Meals; Food and Beverages (S)
89-180 Marketing Services; Resale of Services; Business Analysis, Management, Consulting and Public Relations; Services, Where Rendered (S): Superseded in part by Ruling 93-13; obsoleted in part by AN 94(4);
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1989 Rulings # 181 through 190
89-181 Architectural; Retainer Fees (S): Obsoleted by AN 94(3)
89-182 Exterminating Services; Services, Nonenumerated; Animals (S): Obsoleted by AN 2000(8)
89-183 Room Occupancy Tax (S): Obsoleted by AN 94(7)
89-184 Engineering, Real Estate; Land Surveying; Architectural (S): Obsoleted by AN 94(3)
89-185 Landscaping (S): Obsoleted in part by AN 94(4); obsoleted by AN 2000(8)
89-186 Testing Services; Land Surveying (S)
89-187 Engineering, Real Estate; Engineering, Forensic; Inspection (S): Superseded in part by SN 95(17)
89-188 Engineering, Real Estate; Engineering, Scientific; Professional Services (S): Obsoleted by AN 94(3)
89-189 Architectural (S): Obsoleted by AN 94(3)
89-190 Real Property (Industrial, Commercial and Income-Producing), New Construction; Real Property (Industrial, Commercial and Income-Producing), Renovation (S):
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1989 Rulings # 191 through 200
89-191 Engineering, Scientific; Engineering, Real Estate; Architectural; Professional Services (S): Obsoleted by AN 94(3)
89-192 Exempt/Nonprofit Organizations, Sales By (S):
89-193 Repair Services, Tangible Personal Property; Services, Where Rendered (S): Obsoleted in part by AN 2000(8)
89-194 Maintenance of Real Property; Installation (Real Property); Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Industrial, Commercial and Income-Producing), New Construction; Real Property (Residential) (S): Obsoleted by AN 94(4)
89-195 Janitorial Services; Employment Agencies; Personnel Agencies (S): Revoked by PS 93(3)
89-196 Architectural (S): Obsoleted by AN 94(3)
89-197 Architectural; Engineering, Real Estate; Services, Where Rendered (S): Obsoleted by AN 94(3)
89-198 Engineering, Scientific (S):
89-199 Utility Exemption (Manufacturing) (S): Superseded by PS 94(3)
89-200 Utility Exemption (Manufacturing) (S): Superseded by PS 94(3)
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1989 Rulings # 201 through 210
89-201 Utility Exemption (Manufacturing) (S): Superseded by PS 94(3)
89-202 Utility Exemption (Residential) (S): Superseded by PS 94(3)
89-203 Engineering, Real Estate; Consulting Services, Environmental; Hazardous Waste/Other Contaminants; Professional Services (S): Obsoleted by AN 94(3)
89-204 Installation (Real Property); Repair Services, Tangible Personal Property (S): Obsoleted in part by AN 2000(8),IP 99(19)
89-205 Employment Agencies; Personnel Agencies (S): Revoked by PS 93(3)
89-206 Engineering, Real Estate; Consulting Services, Environmental; Architectural (S): Obsoleted by AN 94(3)
89-207 Real Estate Conveyance Tax (M):
89-208 Landscaping; Excavating; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Industrial, Commercial and Income-Producing), New Construction; Real Property (Residential) (S): Obsoleted by AN 94(4)
89-209 Management Services (S): Obsoleted by AN 94(4)
89-210 Petroleum Products Gross Earnings Tax (M):
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1989 Rulings # 211 through 220
89-211 Machinery; Printers/Printed Material/Publishers (S): Obsoleted by PS 95(4)
89-212 Landscaping (S): Obsoleted by AN 2000(8)
89-213 Manufacturing; Contractors (In General) (S): Obsoleted by AN 94(7)
89-214 Engineering, Real Estate; Architectural (S): Obsoleted by AN 94(3)
89-215 Affiliates, Services By (S):
89-216 Machinery; Component Parts (S):
89-217 Capital Losses (C):
89-218 Inspection; Real Property (Industrial, Commercial and Income-Producing), General (S): Obsoleted in part by PA 94-4, 13 (May) (see SN 95(17))
89-219 Services, Nonenumerated (S): Superseded by Ruling 94-10
89-220 Consulting Services, Legal (S): Superseded by Ruling 94-10
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1989 Rulings # 221 through 230
89-221 Medical Equipment (S):
89-222 Manufacturing; Processing; Engraving (S): Obsoleted by AN 94(4)
89-223 Consulting Services, Real Estate; Lobbying; Architectural; Business Analysis, Management, Consulting and Public Relations (S): Obsoleted in part by AN 94(3),AN 2000(8)
89-224 Engineering, Real Estate; Consulting Services, Environmental; Hazardous Waste/Other Contaminants; Architectural (S): Obsoleted by AN 94(3)
89-225 Printers/Printed Materials/Publishers; Photocopying (S)
89-226 Barter; Sales Agent Services (S): Obsoleted in part by AN 2000(8)
89-227 Agricultural Production (S):
89-228 Utility Exemption (General); Exempt Organizations (S):
89-229 Sales Agent Services (S): Obsoleted by AN 2000(8)
89-230 Hazardous Waste/Other Contaminants (S): Superseded by SN 95(17)
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1989 Rulings # 231 through 240
89-231 Controlling Interest Transfer Tax (M): Revoked by Ruling 91-2
89-232 Landscaping (S): Obsoleted by AN 2000(8)
89-233 Agricultural Production; Repair Services, Tangible Personal Property (S): Obsoleted in part by AN 94(5)
89-234 Consulting Services, Business; Consulting Services, Legal (S):
89-235 Utility Exemption (Residential); Heating Fuel (S): Superseded by PS 94(3.1)
89-236 Aircraft; Flight Instruction/Chartering; Sales Agent Services; Storage (S): Obsoleted in part by AN 2000(8)
89-237 Repair Services, Tangible Personal Property; installation (Tangible Personal Property) (S)
89-238 Utility Exemption (Residential); Heating Fuel (S): Superseded by PS 94(3.1)
89-239 Hazardous Waste/Other Contaminants (S): Superseded by SN 95(17)
89-240 Hazardous Waste/Other Contaminants (S): Cited in Ruling 94-5; Superseded in part by SN 95(17)
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1989 Rulings # 241 through 250
89-241 Utility Exemption (Residential) (S): Superseded by PS 94(3)
89-242 Engineering, Real Estate; Consulting Services, Environmental; Architectural (S): Obsoleted in part by AN 94(3)
89-243 Hazardous Waste/Other Contaminants (S): Superseded by SN 95(17)
89-244 Consulting Services, Business; Governmental Exemption (General) (S):
89-245 Lobbying (S): Obsoleted by AN 2000(8)
89-246 Engineering, Real Estate; Consulting Services, Real Estate; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential) (S): Obsoleted in part by AN 94(3)
89-247 Personnel Agencies; Employment Agencies; Advertising (S)
89-248 Telecommunications/Telephone Services (S):
89-249 Services, Nonenumerated (S): Obsoleted by AN 94(7)
89-250 Leasing and Rental; Resale of Tangible Personal Property; Exempt Organizations (S):
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1989 Rulings # 251 through 260
89-251 Vending Machines; Food and Beverages (S):
89-252 Health and Athletic Club Services (S): Obsoleted by AN 95(3)
89-253 Personnel Services; Employment Agencies (S): Revoked by PS 93(3)
89-254 Governmental Exemption (General) (S):
89-255 Contractors (In General); Resale of Tangible Personal Property (S):
89-256 Resale of Tangible Personal Property (S): Rescinded by AN 2005(11)
89-257 Installation (Tangible Personal Property); Shipping and Handling; Moving Companies (S)
89-258 Engineering, Real Estate; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential) (S):
89-259 Advertising; Media Advertising (S)
89-260 Real Property (Industrial, Commercial and Income-Producing), New Construction (S): Obsoleted by AN 94(4)
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1989 Rulings # 261 through 270
89-261 Food and Beverages; Meals; Exempt/Nonprofit Organizations, Sales By (S)
89-262 Business Analysis, Management, Consulting and Public Relations; Professional Services (S):
89-263 Real Property (Industrial, Commercial and Income-Producing), New Construction; Real Property (Industrial, Commercial and Income-Producing), Renovation (S)
89-264 Installation (Real Property); Repair Services, Tangible Personal Property; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential) (S):
89-265 Machinery; Computer Equipment (S)
89-266 Vending Machines; Food and Beverages (S):
89-267 Health and Athletic Club Services (S): Obsoleted by AN 95(3)
89-268 Health and Athletic Club Services; Amusement and Recreation (S): Obsoleted by AN 95(3)
89-269 Health and Athletic Club Services; Amusement and Recreation (S): Obsoleted by AN 95(3)
89-270 Repair Services, Tangible Personal Property; Maintenance of Tangible Personal Property (S): Obsoleted by AN 2000(8)
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1989 Rulings # 271 through 281
89-271 Engineering, Real Estate; Tangible Personal Property; Land Surveying (S)
89-272 Audio Production; Tangible Personal Property (S): Superseded by PS 92(13)
89-273 Landscaping (S): Obsoleted by AN 2000(8)
89-274 Governmental Exemption (Contractor); Contractors (Exempt Purchases); Architectural (S):
89-275 Resale of Tangible Personal Property; Leasing and Rental (S):
89-276 Engineering, Real Estate; Engineering, Scientific (S): Obsoleted by AN 94(3)
89-277 Engineering, Real Estate (S): Obsoleted by AN 94(3)
89-278 Exempt Organizations; Motor Vehicles; Motor Vehicle Rental (S):
89-279 Controlling Interest Transfer Tax; Real Estate Conveyance Tax (M):
89-280 Land Surveying; Engineering, Real Estate; Governmental Exemption (Contractor) (S): Obsoleted by AN 94(3)
89-281 Consulting Services (Business) (S): Obsoleted by AN 94(4)
Back to Table of Contents / Back to Top of 1989 Rulings
90-1 Utility Exemption (Manufacturing) (S): Superseded by PS 94(3)
90-2 Utility Exemption (General); Electricity Generation; Cogeneration (S)
90-3 Real Estate Conveyance Tax (M):
90-4 Health and Athletic Club Services; Amusement and Recreation (S): Obsoleted by AN 95(3)
90-5 Contractors (In General); Resale of Services; Services, Where Rendered (S): Obsoleted by AN 94(4)
90-6 Health and Athletic Club Services; Amusement and Recreation; Tangible Personal Property (S): Obsoleted in part by AN 95(3)
90-7 Meals (S):
90-8 Tanks, Storage; Installation (Tangible Personal Property); Installation (Real Property) (S):
90-9 Mailing Service (S):
90-10 Mailing Service (S): Cited in Ruling 92-2
Back to Table of Contents / Back to Top of 1990 Rulings
90-11 Repair Services, Tangible Personal Property; Maintenance of Tangible Personal Property (S): Obsoleted by AN 2000(8)
90-12 Landscaping; Installation (Real Property); Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential) (S): Obsoleted by AN 94(4)
90-13 Installation (Real Property); Installation (Tangible Personal Property); Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential); Condominium Associations; Repair Services, Tangible Personal Property (S): Obsoleted in part by AN 94(4)
90-14 Health and Athletic Club Services; Amusement and Recreation; Professional Services (S): Obsoleted in part by AN 95(3)
90-15 Consulting Services, Legal (S):
90-16 Drop Shipment; Nexus (S):
90-17 Sales Agent Services (S): Obsoleted by AN 2000(8)
90-18 Construction Management; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential) (S): Obsoleted by AN 94(4)
90-19 Agricultural Production; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential) (S):
90-20 Landscaping; Land Surveying (S): Obsoleted in part by AN 94(3); obsoleted by AN 2000(8)
Back to Table of Contents / Back to Top of 1990 Rulings
90-21 Sales Agent Services; Exempt/Nonprofit Organizations, Sales By (S): Obsoleted by AN 2000(8)
90-22 Consulting Services, Business; Consulting Services, Financial (S): Obsoleted by AN 94(4)
90-23 Landscaping; Excavating; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential) (S): Obsoleted in part by AN 94(4); obsoleted by AN 2000(8)
90-24 Engineering, Real Estate; Consulting Services, Environmental; Hazardous Waste/Other Contaminants; Architectural (S): Obsoleted by AN 94(3)
90-25 Engineering, Real Estate; Architectural (S): Obsoleted by AN 94(3)
90-26 Services, Nonenumerated (S):
90-27 Motor Vehicle Repair Services (S): Obsoleted by AN 2000(8)
90-28 Leasing and Rental (S):
90-29 Architectural; Governmental Exemption (Contractor); Resale of Services (S): Obsoleted by AN 94(3)
90-30 Advertising; Cooperative Direct Mail Advertising; Media Advertising; Services, Where Rendered (S)
Back to Table of Contents / Back to Top of 1990 Rulings
90-31 Real Property (Industrial, Commercial and Income-Producing), New Construction; Real Property (Industrial, Commercial and Income-Producing), Renovation (S): Obsoleted by AN 94(4)
90-32 Consulting Services, Business (S): Obsoleted by AN 94(4)
90-33 Hazardous Waste/Other Contaminants; Consulting Services, Real Estate (S): Cited in Ruling 94-5; Superseded by SN 95(17)
90-34 Manufacturing (S)
90-35 Computer & Data Processing Services (S):
90-36 Definitions; Gross Income (C):
90-37 Janitorial Services; Refuse Removal (S): Superseded in part by PS 94(6); obsoleted in part by AN 2000(8)
90-38 Motor Vehicles; Gross Receipts/Sales Price (S):
90-39 Gross Receipts/Sales Price; Shipping and Handling (S)
90-40 Controlling Interest Transfer Tax (M):
Back to Table of Contents / Back to Top of 1990 Rulings
90-41 Attorneys' Occupational Tax (M):
90-42 Business Analysis, Management, Management Consulting and Public Relations; Services, Where Rendered (S): Obsoleted by AN 94(4)
90-43 Sales Agent Services; Storage; Services, Where Rendered (S): Cited in Ruling 93-3; obsoleted by AN 2000(8)
90-44 Engineering, Real Estate; Architectural (S): Obsoleted by AN 94(3)
90-45 Real Property (Industrial, Commercial and Income-Producing), New Construction; Real Property (Industrial, Commercial and Income-Producing), Renovation (S): Obsoleted by AN 94(4)
90-46 Business Analysis, Management, Consulting and Public Relations; Services, Where Rendered (S): Obsoleted by AN 94(4)
90-47 Hazardous Waste/Other Contaminants (S): Cited in Ruling 94-5; Superseded by SN 95(17)
90-48 Intangible Personal Property (S); Admissions Tax (M):
90-49 Machinery (S)
90-50 Capital Gains, Dividends & Interest Tax (M): Obsoleted by AN 94(2)
Back to Table of Contents / Back to Top of 1990 Rulings
90-51 Community Antenna Television Services; Installation (Tangible Personal Property); Utility Exemption (Manufacturing) (S): Superseded in part by PS 94(3)
90-52 Real Estate Conveyance Tax (M):
90-53 Prosthesis (S): Revoked by Ruling 92-12
90-54 Printers/Printed Material/Publishers; Resale of Tangible Personal Property (S): Cited in Ruling 90-73; obsoleted by PS 95(4)
90-55 Governmental Exemption (General); Business Analysis, Management, Consulting and Public Relations (S): Obsoleted by AN 94(4)
90-56 Consulting Services, Business; Dietitians (S): Obsoleted by AN 94(4)
90-57 Real Property (Industrial, Commercial and Income-Producing), New Construction; Real Property (Industrial, Commercial and Income-Producing), Renovation (S): Obsoleted by AN 94(4)
90-58 Leased Employees; Personnel Agencies; Services, Where Rendered (S): Obsoleted in part by PS 93(3)
90-59 Community Antenna Television Services; Services, Nonenumerated (S):
90-60 Leasing and Rental; Motor Vehicle Repair Services; Repair Services, Tangible Personal Property; Maintenance of Tangible Personal Property; Resale of Services (S): Obsoleted by AN 2000(8)
Back to Table of Contents / Back to Top of 1990 Rulings
90-61 Attorneys' Occupational Tax (M):
90-62 Tools; Component Parts (S)
90-63 Meals (S):
90-64 Prescription Medicine; Nursing and Rest Homes; Exempt Organizations (S)
90-65 Manufacturing (S):
90-66 Sales Agent Services (S): Obsoleted by AN 2000(8)
90-67 Prosthesis (S):
90-68 Trucking and Hauling; Shipping and Handling; Services, Nonenumerated (S):
90-69 Dues Tax (M): Superseded by IP 2003(11)
90-70 Leasing and Rental; Gross Receipts/Sales Price (S):
Back to Table of Contents / Back to Top of 1990 Rulings
90-71 Utility Companies Gross Receipts Tax; Public Service Companies Tax (M):
90-72 Processing; Manufacturing (S): Superseded by Ruling 94-8
90-73 Printers/Printed Materials/Publishers; Production Materials; Resale of Tangible Personal Property (S): Obsoleted by PS 95(4)
90-74 Real Estate Conveyance Tax (M): Cited in Ruling 93-12
90-75 Clothing/Fabric/Footwear (S): Superseded by SN 92(3.1)
90-76 Consulting Services, Business; Public Relations; Lobbying (S): Obsoleted by AN 94(4)
90-77 Crane and Rigging Services; Trucking and Hauling; Leasing and Rental (S)
90-78 Crane and Rigging Services; Trucking and Hauling; Installation (Real Property); Installation (Tangible Personal Property) (S):
90-79 Crane and Rigging Services; Trucking and Hauling; Installation (Real Property); Installation (Tangible Personal Property) (S):
90-80 Storage (S):
Back to Table of Contents / Back to Top of 1990 Rulings
90-81 Trucking and Hauling; Packing & Crating; Moving Companies (S): Modified by PS 94(1)
90-82 Condominium Associations; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Residential) (S): Obsoleted by AN 94(4)
90-83 Carrying On Business (C):
Back to Table of Contents / Back to Top of 1990 Rulings
91-1 Consulting Services, Legal (S): Obsoleted by AN 94(4)
91-2 Controlling Interest Transfer Tax (M): Cited in Ruling 99-6
91-3 Real Estate Conveyance Tax (M): Cited in Rulings 93-12, 94-14, 99-7, PS 93(5.1)
91-4 Sales Agent Services; Intangible Personal Property (S): Cited in Ruling 93-3
91-5 Hazardous Waste/Other Contaminants (S): Cited in Ruling 92-15; Superseded by SN 95(17)
91-6 Installation (Real Property); Installation (Tangible Personal Property); Machinery (S):
91-7 Machinery (S)
91-8 Consulting Services, Psychological; Hospitals and Health Care Centers; Services, Nonenumerated (S): Obsoleted by AN 94(4)
91-9 Capital Gains, Dividends & Interest Tax (M): Obsoleted by AN 94(2)
91-10 Capital Gains, Dividends & Interest Tax (M): Obsoleted by AN 94(2)
Back to Table of Contents / Back to Top of 1991 Rulings
91-11 Computer & Data Processing Services (S): Cited in Rulings 93-6, 93-8, 93-11, 95-1, 95-2, 96-1
91-12 Medical Equipment; Hospitals and Health Care Centers (S):
91-13 Repair Services, Tangible Personal Property; Maintenance of Tangible Personal Property; Tools (S):Clarified by Ruling 94-4; obsoleted in part by AN 2000(8)
91-14 Capital Gains, Dividends & Interest Tax (M): Obsoleted by AN 94(2)
91-15 Dividends; Expenses Related To Dividends; Intercompany Receipts (C):
91-16 Telecommunications/Telephone Services; Resale of Services (S):
91-17 Marketing Services; Business Analysis, Management, Consulting and Public Relations; Public Relations; Services, Nonenumerated (S): Cited in Ruling 94-9
91-18 Advertising; Media Advertising (S): Cited in Ruling 93-8
91-19 Computer & Data Processing Services; Tax Preparation Services (S):
91-20 Room Occupancy Tax (S): Obsoleted by AN 94(8)
Back to Table of Contents / Back to Top of 1991 Rulings
91-21 Telecommunications/Telephone Services (S); Precedential Value (M):
91-22 Tangible Personal Property; Photocopying; Hospitals and Health Care Centers; Professional Services; Services, Nonenumerated (S): Cited in Ruling 2012-2
91-23 Agricultural Production (S):
91-24 Real Estate Conveyance Tax (M):
91-25 Community Antenna Television Services; Telecommunications/Telephone Services (S); Precedential Value (M): Cited in Ruling 95-6
91-26 Regulated Investment Companies (C): Clarified by Ruling 92-10; obsoleted in part by AN 94(1); cited in Ruling 2001-1
Back to Table of Contents / Back to Top of 1991 Rulings
1 - 10 / 11 - 16
92-1 Advertising; Media Advertising (S): Cited in Ruling 93-8
92-2 Advertising; Cooperative Direct Mail Advertising; Mailing Service; Printers/Printed Material/Publishers; Shipping and Handling (S):
92-3 Advertising; Public Relations (S):
92-4 Intangible Personal Property; Memberships (S):
92-5 Exempt Organizations; Meals (S):
92-6 Petroleum Products Gross Earnings Tax; Heating Fuel (S):Clarified by AN 92(6); amplified and clarified by Ruling 99-2
92-7 Business Analysis, Management, Consulting and Public Relations; Investment Advisory/Banking Services; Management Services (S)
92-8 Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Industrial, Commercial and Income-Producing), Renovation; Consulting Services, Real Estate; Management Services; Construction Management (S):
92-9 Utility Exemption (Residential); Real Property (Industrial, Commercial and Income-Producing), New Construction (S):
92-10 Real Estate Investment Trusts (C): Obsoleted in part by AN 94(1); Cited in Ruling 2001-1
Back to Table of Contents / Back to Top of 1992 Rulings
92-11 Manufacturing; Fabrication (Exemptions) (S):
92-12 Prosthesis (S): Obsoleted by AN 94(5)
92-13 Intangible Personal Property; Refuse Removal; Governmental Exemption (General) (S):
92-14 Business Analysis, Management, Consulting and Public Relations; Consulting Services, Environmental; Consulting Services, Real Estate; Hazardous Waste/Other Contaminants; Training (S): Clarified by Ruling 94-12; Superseded in part by SN 95(17)
92-15 Hazardous Waste/Other Contaminants; Janitorial Services; Tanks, Storage (S): Cited in Ruling 94-5
92-16 Manufacturing; Machinery (S):
Back to Table of Contents / Back to Top of 1992 Rulings
93-1 Computer & Data Processing Services; Computer Software; Intangible Personal Property; Licensing Agreement; Nexus; Services, Where Rendered (S): Cited in Rulings 93-13, 94-3, 95-2
93-2 Regulated Investment Companies; Dividends (C):Revoked by Ruling 93-24
93-3 Sales Agent Services; Services, Where Rendered (S): Cited in Ruling 94-22; obsoleted by AN 2000(8)
93-4 Precedential Value (M): Cited in Ruling 93-13
93-5 Dietitians; Business Analysis, Management, Consulting and Public Relations; Consulting Services, Business (S):
93-6 Computer & Data Processing Services; Business Analysis, Management, Consulting and Public Relations (S): Cited in Rulings 93-11, 94-2, 95-1, 95-2, 97-1, 98-2
93-7 Installation (Real Property); Installation (Tangible Personal Property); Real Property (Industrial, Commercial and Income-Producing), General (S):
93-8 Computer & Data Processing Services; Internet Access Services; Advertising; Media Advertising; Leasing and Rental; Nexus; Services, Where Rendered (S): Cited in Rulings 93-11, 94-2, 94-22, 95-2
93-9 Containers; Resale of Tangible Personal Property (S):
93-10 Real Property (Industrial, Commercial and Income-Producing), New Construction; Real Property (Industrial, Commercial and Income-Producing), Renovation (S): Clarified by Ruling 96-2
Back to Table of Contents / Back to Top of 1993 Rulings
93-11 Computer & Data Processing Services; Nexus (S): Cited in Rulings 93-13, 94-2, 95-2; Modified by Ruling 95-1
93-12 Real Estate Conveyance Tax (M): Cited in Ruling 99-7
93-13 Business Analysis, Management, Consulting and Public Relations; Nexus; Services, Where Rendered (S): Cited in Ruling 95-7
93-14 Commercial Truck Exemption (S): Amplified and clarified by Ruling 95-8;
93-15 Computer & Data Processing Services; Internet Access Services; Storage; Nexus; Services, Where Rendered (S): Cited in Ruling 95-2
93-16 Room Occupancy Tax (S):
93-17 Use Tax (S):
93-18 Fabrication Labor; Motor Vehicle Repair Services (S):
93-19 Exemptions; Cooperative Housing Corporations (C): Obsoleted in part by AN 94(1)
93-20 Machinery (S):
Back to Table of Contents / Back to Top of 1993 Rulings
93-21 Personnel Agencies (S): Cited in Ruling 97-5
93-22 Contractors (Exempt Purchases); Governmental Exemption (Contractor) (S): Obsoleted in part by AN 2000(8)
93-23 Mergers; Net Operating Losses (C):
93-24 Regulated Investment Companies; Dividends (C): Cited in Ruling 97-3
93-25 Telecommunications/Telephone Services (S): Cited in Ruling 96-1; not to be relied upon to extent conflicts w/ Telecomm Act of ‘96;
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94-1 Low and Moderate Income Housing; Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Industrial, Commercial and Income-Producing), Renovation; Contractors (In General) (S):
94-2 Computer & Data Processing Services (S): Cited in Rulings 95-1, 96-1
94-3 Machinery; Manufacturing Recovery Act; Computer Software (S):
94-4 Manufacturing; Maintenance of Tangible Personal Property; Repair Services, Tangible Personal Property; Tools (S):
94-5 Consulting Services, Environmental; Hazardous Waste/Other Contaminants; Tanks, Storage; Repair Services to Tangible Personal Property; Maintenance of Tangible Personal Property (S): Superseded in part by SN 95(17)
94-6 Utility Exemption (Manufacturing) (S):
94-7 Protection, Patrol Work, Watchman and Armored Car Services; Private Investigation Services; Credit Information and Reporting (S): Cited in Ruling 94-10
94-8 Processing; Manufacturing; Machinery; Utility Exemption (Manufacturing) (S); Motor Vehicle Fuels Tax (M):
94-9 Business Analysis, Management, Consulting and Public Relations; Marketing Services; Public Relations (S):
94-10 Business Analysis, Management, Consulting and Public Relations; Insurance; Private Investigation Services (S):
Back to Table of Contents / Back to Top of 1994 Rulings
94-11 Casual and Occasional Sales; Aircraft; Motor Vehicles (S): Cited in Ruling 96-8
94-12 Business Analysis, Management, Consulting and Public Relations; Training; Professional Services (S):Amplified by Ruling 94-21; cited in Ruling 97-1
94-13 Leasing and Rental; Motor Vehicle Rental (S):
94-14 Real Estate Conveyance Tax; Controlling Interest Transfer Tax (M)
94-15 Computer & Data Processing Services; Business Analysis, Management, Management Consulting and Public Relations (S): Cited in Rulings 95-1,96-1
94-16 Petroleum Products Gross Earnings Tax (M)
94-17 Business Analysis, Management, Management Consulting and Public Relations; Training; Employment Agencies (S):
94-18 Personnel Agencies (S):
94-19 Magazines; Printers/Printed Material/Publishers (S)
94-20 Hazardous Waste/Other Contaminants (S); Hazardous Waste Assessment (M):
94-21 Business Analysis, Management, Consulting and Public Relations; Professional Services (S): Cited in Ruling 97-1
94-22 Advertising; Media Advertising; Sales Agent Services (S): Obsoleted in part by AN 2000(8)
Back to Table of Contents / Back to Top of 1994 Rulings
95-1 Computer & Data Processing Services (S):
95-2 Computer & Data Processing Services; Computer Software; Services, Where Rendered (S): Cited in Rulings 96-1,96-7
95-3 Leasing and Rental; Sale and Leaseback; Title (S):
95-4 Miscellaneous Personal Services (S):
95-5 Petroleum Products Gross Earnings Tax (M)
95-6 Room Occupancy Tax; Community Antenna Television Services (S): Cited in Ruling 2005-4
95-7 Advertising; Public Relations; Business Public Relations Services; Media Advertising; Graphic Design; Services, Where Rendered (S):Amplified by PS 95(5)
95-8 Commercial Truck Exemption (S): Cited in Ruling 97-4
95-9 Computer & Data Processing Services (S):Amplified and distinguished by Ruling 96-8
95-10 Prepaid Telephone Calling Service; Telecommunications/Telephone Services; Tangible Personal Property (S)
95-11 Indians; Contractors (Exempt Purchases) (S)
95-12 Apportionment; Receipts Factor; Indians (C)
95-13 Insurance Premiums Tax (M):
96-1 Computer & Data Processing Services; Telecommunications/Telephone Services; Services, Where Rendered (S): Cited in Rulings 96-7, 2002-5; not to be relied upon to extent conflicts w/Telecomm Act of ‘96
96-2 Real Property (Industrial, Commercial and Income-Producing), New Construction; Real Property (Industrial, Commercial and Income-Producing), Renovation (S):
96-3 Real Property (Industrial, Commercial and Income-Producing), General; Real Property (Industrial, Commercial and Income-Producing), Renovation; Installation (Real Property); Installation (Tangible Personal Property) (S):
96-4 Telecommunications/Telephone Services; Resale of Services (S):
96-5 Agricultural Production (S):
96-6 Utility Exemption (Manufacturing) (S):
96-7 Computer & Data Processing Services (S): Cited in Ruling 2002-5
96-8 Computer & Data Processing Services (S):
96-9 Associations; Political Subdivisions (C):
97-1 Business Analysis, Management, Management Consulting and Public Relations; Consulting Services, Business; Personnel Agencies; Professional Services (S): Cited in Ruling 98-2
97-2 Carryovers; Net Operating Losses (C):
97-3 Carryovers; Mergers; Net Operating Losses (C):
97-4 Commercial Truck Exemption (S)
97-5 Computer & Data Processing Services, Personnel Agencies (S):
97-6 Research and Experimental Expenditure Credit (C)
97-7 Biotechnology Industry (S)
98-1 Computer & Data Processing Services; Outsourcing; Repairs to Tangible Personal Property; Resale of Services (S):
98-2 Business Analysis, Management, Management Consulting and Public Relations; Consulting, Business (S):
98-3 Controlling Interest Transfer Tax (M): Cited in Ruling 99-6
98-4 Business Analysis, Management, Management Consulting and Public Relations; Computer & Data Processing Services; Outsourcing; Management Services (S):
99-1 Health Care Centers Tax (M):
99-2 Petroleum Products Gross Earnings Tax (M):
99-3 Utility Companies Gross Earnings Tax (M):
99-4 Partnership (Character of Partnership Items); Regulated Investment Company Dividends; Taxable Income, Resident Individuals (Modifications Increasing FAGI); Taxable Income, Resident Trust or Estate (Fiduciary Adjustment) (I):
99-5 Regulated Investment Companies (C):
99-6 Controlling Interest Transfer Taxes (M):
99-7 Real Estate Conveyance Tax (M):
2000-1 Clothing/Fabric/Footwear; Safety Apparel (S):Amplified by PS 2000(6)
2000-2 Business Analysis, Management, Management Consulting and Public Relations; Professional Services; Use Tax (S):
2000-3 Real Estate Conveyance Tax (M):
2000-4 Financial Service Company (C):
2000-5 Electricity Generation; Manufacturing Recovery Act; Processing (S):Revoked in part by Ruling 2004-2
2000-6 Utility Companies Gross Earnings Tax (M):
2000-7 Shipping and Handling (S):
2001-1 Alternative Minimum Tax; Taxable Income, Resident Individuals (I):
2001-2 Advertising; Business Analysis, Management, Management Consulting and Public Relations; Consulting Services, Business; Public Relations (S): Cited in Ruling No. 2015-2
2001-3 Electricity Generation; Resale of Tangible Personal Property; Utility Exemption (General) (S):
2002-1 Nonresident Individuals, General; Resident Individuals, General; Taxable Income, Nonresident Individuals; Taxable Income, Resident Individuals; Withholding (I):
2002-2 Open Space or Watershed Land (C):
2002-3 Indians; Gifts; Meals; Motor Vehicles; Room Occupancy Tax (S); Admissions Tax; Motor Vehicle Fuels Tax (M):
2002-4 Business Analysis, Management, Management Consulting and Public Relations; Exempt Organizations; Food and Beverages; Meals (S):
2002-5 Computer & Data Processing Services; Telecommunications/Telephone Services (S):
2003 RULINGS
2003-1 Motor Vehicle Fuels Tax (M):Cited in Ruling 2005-5
2003-2 Drop Shipment; Fulfillment Services (S): Modified and Superseded in part by SN 2018(5)
2003-3 IRC Sec. 338 (C):
2004 RULINGS
2004-1 Taxable Income, Resident Individuals (Modifications Reducing FAGI); Taxable Income, Resident Trust or Estate (I):
2004-2 Electricity Generation; Manufacturing Recovery Act; Processing (S):
2005 RULINGS
2005-1 Manufacturing; Contractors (In General) (S):
2005-2 Resident Trust or Estate, General; Taxable Income, Nonresident Trust or Estate; Taxable Income, Resident Trust or Estate (I):
2005-3 Returned Merchandise (S):
2005-4 Community Antenna Television Services; Room Occupancy Tax (S):
2005-5 Petroleum Products Gross Earnings Tax (M):
2007-1 Community Antenna Television System Companies Tax; Satellite Companies Tax (M):
2008-1 Utility Exemption (Manufacturing) (S):
2010-1 Leasing and Rental (S):
2012-1 Room Occupancy Tax (S); Hospitals and Health Care Centers (S)
2012-2 Computer & Data Processing Services; Photocopying; Professional Services; Tangible Personal Property (S):
2013-1 Admissions Tax (M):
2014-1 Heating Fuel; Utility Exemption (General) (S):
2015-1 Financial Service Company (C):
2015-2 Business Analysis, Management, Management Consulting and Public Relations; Employment Agency Services; Training Services(S):
2015-3 Medical Equipment (S):
2015-4 Food and Beverages (S):
2015-5 Computer and Data Processing Services (S): Obsoleted in part by SN 2019(8)
2016-1 Testing Services (S):
2016-2 Food and Beverages; Meals; Nonprescription Medicine (S)
2016-3 Food and Beverages; Nonprescription Medicine (S)
2016-4 Medical Equipment; Safety Apparel; Use Tax (S)
2017-1 Real Property (Commercial, Industrial and Income-Producing), General; Real Property (Residential); Electrical/Electronic Repair Services; Repair Services to Tangible Personal Property (S)
2017-2 Admissions Tax (M)
2017-3 Management Services; Real Property (Industrial, Commercial and Income-Producing), General (S)
2017-4 Motor Vehicle Towing and Road Services; Resale of Services (S)
2017-5 Medical Equipment (S)
2017-6 Computer and Data Processing Services; Leasing and Rental (S): Obsoleted in part by SN 2019(8)
2017-7 Medical Equipment (S)
2018-1 Meals; Resale of Tangible Personal Property (S)
2018-2 Personnel Agencies (S)
2019-1 Installation (Real Property); Real Property (Industrial, Commercial, and Income-Producing), New Construction (S)
2022-1 Net Operating Losses; Unitary Business (C):
2022-2 Sales and Use Tax Digital Goods Training Services
87-1 Dividends (C):
88-1 Admissions Tax (M):
90-1 Capital Gains, Dividends and Interest Tax (M): Obsoleted by AN 94(2)
90-2 Utility Exemption (Manufacturing); Cogeneration (S):Cited in Ruling 92-9,
91-1 Cogeneration (S); Administrative/Procedural (Misc) (M):
92-1 Exempt/Nonprofit Organizations, Sales By (S)
2000-1 Tanks, Storage; Leasing and Rental; Resale of Tangible Personal Property(S):
2003-1 Petroleum Products Gross Earnings Tax (M):
2004-1 Cooperative Direct Mail Advertising; Media Advertising(S):
2012-1 Bottle Deposit (M):
2016-1 Hospital Net Patient Revenue Tax (Hospital User Fee) (M):
*Bulletins are a category of tax information notice no longer issued by the Department.
Bulletin 1 1979 Legislative Changes:
Bulletin 2 Agricultural Production (S): Obsoleted by AN 94(5)
Bulletin 3 Computer & Data Processing Services; Computer Software; Fabrication Labor; Training (S): Superseded in part by PS 92(2.1)
Bulletin 4 Litter Control & Recycling Fund Assessment: Obsoleted by AN 94(6)
Bulletin 5 Unincorporated Business Tax (M): Obsoleted by AN 94(6)
Bulletin 6 Additional Tax; Liability For Tax (C): Obsoleted by AN 94(6)
Bulletin 7 Unincorporated Business Tax (M): Obsoleted by AN 94(6)
Bulletin 8 Combined Returns (C): Obsoleted by AN 94(6)
Bulletin 9 Petroleum Products Gross Earnings Tax (M): Obsoleted by AN 94(6)
Bulletin 10 Estate Tax (M): Obsoleted by AN 94(2)
Back to Top of Bulletins / Back to Table of Contents
Bulletin 11 Motor Vehicle Fuels Tax (M): Obsoleted by AN 94(6)
Bulletin 12 Neighborhood Assistance Program (M), (C ): Obsoleted by AN 94(6)
Bulletin 13 (Not Issued)
Bulletin 14 Agricultural Production (S): Obsoleted by AN 94(5);
Bulletin 15 Commercial Fishing; Vessels (S): Superseded by PS 93(1)
Bulletin 16 Personnel Agencies; Employment Agencies (S): Superseded by PS 93(3.1)
Bulletin 17Meals; Food and Beverages (S): Cited in Ruling 90-63; Superseded by PS 95(3)
Bulletin 18 Capital Gains, Dividends & Interest Tax (M): Superseded by PS 92(3)
Bulletin 19 S Corporations (C); Capital Gains, Dividends & Interest Tax (M): Cited in Ruling 91-10; obsoleted in part by AN 94(1)
Bulletin 20 Real Estate Conveyance Tax (M): Obsoleted by AN 94(6)
Back to Top of Bulletins / Back to Table of Contents
Bulletin 21 Armed Forces; Motor Vehicles; Motor Vehicle Rental (S):Revoked by SN 99(5)
Bulletin 22 Real Estate Conveyance Tax (M): Obsoleted by AN 94(6);
Bulletin 23 Admissions Tax (M); Health and Athletic Club Services (S): Superseded by PS 2001(11)
Bulletin 24 Coupons; Cash Equivalents; Promotional Items; Gross Receipts/Sales Price; Intangible Personal Property; Rebates (S): Superseded by PS 98(1)
Bulletin 25 Clothing/Fabric/Footwear (S): Superseded by SN 92(3);
Bulletin 26Uncollectible Accounts (S): Modified and Superseded by PS 2001(1)
Bulletin 27 & addendum Prescription Medicine; Nonprescription Medicine; Medical Equipment (S): Bulletin is Superseded and addendum is Modified by SN 99(12)
Bulletin 28 Construction Machinery (S):
Bulletin 29 Liquidations; IRC Section 338 (C):
Bulletin 30 Machinery (S):
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Bulletin 31 Food and Beverages; Meals (S):
Bulletin 32 Clothing/Fabric/Footwear (S): Modified and Superseded by IP 2001(27)
Bulletin 33 Agricultural Production (S): Superseded by SN 92(12)
Bulletin 34 Exempt Organizations; Governmental Exemption (General); Meals (S): Modified and Superseded by PS 96(7); Cited in Ruling 92-5,AN 95(10);
Bulletin 35 Affiliates, Services By (S): Obsoleted by AN 94(6)
Bulletin 36 Food and Beverages; Meals (S): Obsoleted by AN 94(6)
Bulletin 37, 37a, 37bInterior Decorating/Design Services (S):
Bulletin 38 Condominium Associations; Management Services (S): Obsoleted by AN 94(4)
Bulletin 39 Expenses Related To Dividends (C):
Bulletin 40 Neighborhood Assistance Program (M), (C ):
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Bulletin 41 Professional Services; Business Analysis, Management, Consulting and Public Relations (S):
Bulletin 42 Discounts; Gross Receipts/Sales Price (S): Revoked by PS 96(2);
Bulletin 43 Sales Agent Services (S): Obsoleted by AN 2000(8);
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*LSNs are a category of tax information notice no longer issued by the Department.
LSN-85 Meals (S):
LSN-88 Mail Order Sales; Nexus (S): Obsoleted by AN 94(6)
LSN-89 Controlling Interest Transfer Tax (M): Cited in Rulings 90-40,94-14,98-3,99-6; Modified and Superseded by SN 2003(11)
LSN-90 Health and Athletic Club Services (S): Cited in Ruling 90-4; obsoleted by AN 95(3)
LSN-91 Condominium Associations; Real Property (Industrial, Commercial and Income-Producing), Renovation; Real Property (Industrial, Commercial and Income-Producing), New Construction (S): Superseded in part by SN 92(23); obsoleted in part by AN 94(4)
LSN-92 Maintenance, Repair & Warranty Contracts (S): Superseded by PS 94(2); Superseded in part by Ruling 89-152;Cited in Ruling 89-168
LSN-93 Maintenance of Real Property; Janitorial Services (S): Obsoleted in part by AN 2000(8)
LSN-94 Motor Vehicle Parking (S): Superseded by SN 91(13)
LSN-95 Motor Vehicle Repair Services (S): Superseded by SN 91(9)
LSN-96 Repair Services, Tangible Personal Property; Maintenance of Tangible Personal Property; Vessels (S): Cited in Ruling 89-40; obsoleted in part by AN 2000(8)
LSN-97 Real Estate Conveyance Tax (M):
LSN-98 Real Estate Conveyance Tax (M): Cited in Ruling 2000-3,
LSN-99 Resale of Tangible Personal Property; Repair Services, Tangible Personal Property (S): Obsoleted in part by AN 2000(8)
LSN-100 Capital Gains, Dividends and Interest Tax (M): Obsoleted by AN 94(2)
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LSN-101 Agricultural Production (S): Cited in Ruling 91-23; modified and superseded by PS 91(7)
LSN-102 Returns; Preference Tax (C):
LSN-103 Telephone Services (S):
LSN-104 Cigarette Tax (M):
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LSN 90-1 Estimated Taxes (C):
LSN 90-2 Capital Gains, Dividend & Interest Tax (M): Obsoleted by AN 94(2)
LSN 90-3 Capital Gains, Dividend & Interest Tax (M): Obsoleted by AN 94(2)
LSN 90-4 Controlling Interest Transfer Tax: Modified and superseded by SN 2003(11)
LSN 90-5 Resale of Services (S): Obsoleted by AN 2000(8)
LSN 91-1 Exempt Organizations (S): Obsoleted by SN 95(10)
LSNs are a category of tax information notice no longer issued by DRS
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TAXPAYER SERVICES SPECIAL NOTICES (TSSN)*
*TSSNs are a category of tax information notice no longer issued by the Department.
TSSN-01 Admissions Tax (M): Superseded by SN 2001(4)
TSSN-02 Road Tax (M): Obsoleted by AN 94(6)
TSSN-03 Interest and Penalties (M): Obsoleted by AN 94(6)
TSSN-04 Capital Gains, Dividends and Interest Tax (M): Obsoleted by AN 94(2)
TSSN-05 Motor Carrier Road Tax (M): Obsoleted by AN 94(6)
TSSN-06 Taxpayers, Rights of (M):
TSSN-07 (Never Issued)
TSSN-08 Use Tax (S): Superseded by IP 91(3)
TSSN-09 Connecticut/New York Reciprocal Tax Program (S): Obsoleted by AN 94(6)
TSSN-10 Connecticut/New York Reciprocal Tax Program (S): Obsoleted by AN 94(6)
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TSSN-11 Seed Oyster Tax; Licensing and Registration (M):
TSSN-13 Broadcasting (S): Obsoleted by AN 94(6)
TSSN-14 Estimated Taxes (C): Obsoleted by AN 94(1)
TSSN-14A Estimated Taxes (C): Obsoleted by AN 94(1)
TSSN-15 (Never Issued)
TSSN-16 (Never Issued)
TSSN-17 Insurance Premiums Tax (M):
TSSN-18 Capital Gains, Dividends and Interest Tax (M): Obsoleted by AN 94(2)
TSSN-19 Tobacco Products Tax (M):
TSSN-201989 Legislative Changes: Cited in Ruling 89-11; obsoleted in part by AN 94(6); obsoleted in part by AN 2000(8)
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TSSN-21 Room Occupancy Tax (S): Obsoleted by AN 94(8)
TSSN-22 (Issued as LSN-90)
TSSN-23 Retailer (S); New Businesses:
TSSN-24 Returns, Filing (S): Obsoleted by AN 94(6)
TSSN-25 Governmental Exemption (General) (S): Superseded by PS 95(2)
TSSN-26 Tax Tips for Senior Citizens: Superseded by IP 92(4)
TSSN-27 (Never Issued)
TSSN-28 (Never Issued)
TSSN-29 Capital Gains, Dividends & Interest Tax (M): Obsoleted by AN 94(2)
TSSN-30 Advertising; Media Advertising; Graphic Design; Cooperative Direct Mail Advertising; Writing; Public Relations (S): Modified and superseded in part by Ruling 95-7; obsoleted in part by PS 95(4),SN 2003(6); Cited in Rulings 91-18, 92-1, 92-3, 93-8
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TSSN-31 Exempt/Nonprofit Organizations, Sales By (S):
TSSN-32 Succession & Transfer Tax; Estate Tax (M):
TSSN-33 Capital Gains, Dividends & Interest Tax (M): Obsoleted by AN 94(2)
TSSN-34 Use Tax (S): Modified and superseded by IP 93(3)
TSSN-35 Use Tax (S): Obsoleted by AN 94(6)
TSSN-35A Use Tax (S): Obsoleted by AN 94(6)
TSSN-36 Motor Vehicle Repair Services; Car Washing; Resale of Tangible Personal Property (S): Modified and Superseded by PS 92(8.1)
TSSN-37 Occupational Tax (M): Obsoleted by AN 94(6)
TSSN-38 Exempt Organizations; Exempt/Nonprofit Organizations, Sales By; Meals; Promotional Items; Refunds (S):Revoked by SN 98(11)
TSSN-39 Battery Deposit; Gross Receipts/Sales Price; Trade-Ins; Refunds; Credit for Sales and Use Taxes (S):
TSSN-40 Motor Vehicles; Motor Vehicle Rental; Gross Receipts/Sales Price (S): Obsoleted by AN 94(6)
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TSSN-41 Tax Preparation Services; Resale of Services; Computer & Data Processing Services (S): Obsoleted in part by AN 94(6); Cited in Ruling 91-19;
TSSN-42 Exempt Organizations; Governmental Exemption (General) (S): Cited in Ruling 92-5; obsoleted in part by SN 95(10)
TSSN-43 Landscaping; Contractors (In General) (S): Obsoleted by AN 2000(8);
TSSN-44 Room Occupancy Tax; Meals (S): Superseded by PS 92(15)
TSSN-45 Taxpayers, Rights of (M): Superseded by PS 92(4.1)
TSSN-46 Capital Gains, Dividends and Interest Tax (M): Obsoleted by AN 94(2)
TSSN 90-1 Capital Gains, Dividends and Interest Tax (M): Obsoleted by AN 94(2)
TSSN 90-2 1990 Legislative Changes: Obsoleted in part by AN 2000(8)
TSSNs are a category of tax information notice no longer issued by DRS.
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1991 | 1992 | 1993 | 1994 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004
2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021
1991 SPECIAL NOTICES
SN 91(1) 1991 Legislative Changes: Obsoleted in part by AN 2000(8)
SN 91(2) Additional Tax; Deductions; Dividends; Estimated Taxes; Surtax (C):
SN 91(3) Real Estate Conveyance Tax (M):
SN 91(4) Miscellaneous Personal Services; Barbers and Beauticians; Storage; Barter (S): Cited in IP 2000(26); modified and superseded by SN 2001(2)
SN 91(5) Amusement and Recreation; Health and Athletic Club Services; Memberships (S); Admissions Tax (M): Obsoleted by AN 95(3)
SN 91(6) Motor Vehicle Fuels Tax (M):
SN 91(7) Motor Vehicle Fuels Tax (M):
SN 91(8) Cigarette Tax (M)
SN 91(9) Motor Vehicle Repair Services; Motor Vehicle Rental (S): Modified and superseded by PS 92(8)
SN 91(10) Withholding (I):
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SN 91(11) Petroleum Products Gross Earnings Tax (M): Cited in Ruling 95-5
SN 91(13) Motor Vehicle Parking (S): Obsoleted in part by AN 94(3); obsoleted by AN 2000(8)
SN 91(14) Motor Vehicles (S):
SN 91(15) Motor Carrier Road Tax (M):
SN 91(16) Transportation of Persons (S): Superseded by SN 91(16.1)
SN 91(16.1) Transportation of Persons (S): Modified and superseded in part by SN 91(16.2)
SN 91(16.2) Transportation of Persons (S):
SN 91(17) Tax Preparation Services (S): Modified and superseded in part by SN 92(6)
SN 91(18) Withholding (I): Modified and superseded in part by SN 92(9); modified and superseded by IP 2001(29)
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SN 91(25) Withholding (I):
SN 91(27) Motor Vehicle Fuels Tax (M)
SN 91(28) Motor Vehicle Fuels Tax (M)
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1992 SPECIAL NOTICES
SN 92(1) Gift Tax (M): Modified and superseded in part by SN 93(14)
SN 92(2) Credit for Taxes Paid to Another Jurisdiction (I):
SN 92(3) Clothing/Fabric/Footwear (S): Superseded by SN 92(3.1)
SN 92(3.1) Clothing/Fabric/Footwear (S): Superseded by PS 2001(6)
SN 92(4) Returns (I)
SN 92(5) Partnership; S Corporations; Returns (I)
SN 92(6) Tax Preparation Services; Resale of Services (S)
SN 92(7) Partnership; S Corporations; Taxable Income, Nonresident Individuals; Returns (I)
SN 92(8) Marijuana and Controlled Substances Tax (M):
SN 92(9) Withholding (I): Obsoleted by AN 2001(6); Modified and superseded by IP 2001(28), IP 2001(29)
SN 92(10) Landfill/Resources Recovery (M)
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SN 92(11) Motor Vehicle Fuels Tax (M): Superseded by SN 92(11.1)
SN 92(11.1) Motor Vehicle Fuels Tax (M):
SN 92(12) Agricultural Production (S):
SN 92(13) 1992 Legislative Changes: Superseded by SN 92(13.1)
SN 92(13.1) 1992 Legislative Changes: Obsoleted in part by AN 2000(8)
SN 92(14) Tourism Account Surcharge (M): Modified and superseded by SN 93(10)
SN 92(15) Unrelated Business Income Tax (M): Modified and superseded in part by SN 93(3)
SN 92(16) Nursing Home User Fee (M):
SN 92(17) Real Estate Conveyance Tax (M):
SN 92(18) Gift Tax (M):
SN 92(19) Use Tax; Mail Order Sales; Retailer; Nexus; Location of Transaction (S): Revoked by AN 2013(9)
SN 92(20) Hazardous Waste Assessment (M):
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SN 92(21) Hazardous Waste Assessment (M):
SN 92(22) Amusement and Recreation; Health and Athletic Club Services; Exempt Organizations (S); Admissions Tax (M): Obsoleted by AN 95(3)
SN 92(23) Real Property (Residential); Contractors (In General) (S): Obsoleted by AN 2000(8) and IP 99(19)
SN 92(24) Motor Vehicle Fuels Tax (M)
SN 92(25) Motor Vehicle Fuels Tax (M)
SN 92(26) Electronic Funds Transfer (M): Modified and superseded by SN 96(5)
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1993 SPECIAL NOTICES
SN 93(1) Manufacturing Recovery Act; Fabrication (Exemptions); Processing; Tools; Production Materials; Safety Apparel (S): Cited in Ruling 94-3; superseded by SN 93(1.1)
SN 93(1.1) Manufacturing Recovery Act; Fabrication (Exemptions); Processing; Tools; Production Materials; Safety Apparel (S):Cited in PS 98(8)
SN 93(2) Business Analysis, Management, Consulting and Public Relations; Payroll Expense Exclusion; Real Property (Industrial, Commercial and Income-Producing), General; Gross Receipts/Sales Price (S):
SN 93(3) Unrelated Business Income Tax (M):
SN 93(4) Estimated Tax (I):
SN 93(5) Cigarette Tax (M): Superseded by SN 93(5.1)
SN 93(5.1) Cigarette Tax (M): Superseded by SN 94(3)
SN 93(6) Cigarette Tax (M):
SN 93(7)1993 Legislative Changes: Obsoleted in part by AN 2000(8)
SN 93(8) Motor Vehicle Fuels Tax (M): Modified by PS 92(10.1)
SN 93(9) Motor Vehicle Fuels Tax (M): Modified by PS 92(10.1)
SN 93(10) Tourism Account Surcharge (M): Amplified by SN 96(11); modified and superseded by PS 98(7)
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SN 93(11) Tire Fee (M): Superseded by SN 93(11.1)
SN 93(11.1) Tire Fee (M):
SN 93(12) Alcoholic Beverages Tax (M):
SN 93(13) Aero-derived Gas Turbines; Exemptions (C):
SN 93(14) Succession & Transfer Tax; Gift Tax (M):
SN 93(15) Additional Tax; Apportionment; Clean Alternative Fuel Credit (10%); Employee Training Credit; Employer Assisted Housing Credit; Exemptions; Interest and Penalties; Machinery and Equipment Expenditure Credit; Manufacturing Facility Credit; Motor Vehicles Exemption; Real Estate Investment Companies; Receipts Factor; Research and Experimental Expenditure Credit; Underpayments (C):
SN 93(16) Petroleum Products Gross Earnings Tax (M):
SN 93(17) Real Estate Conveyance Tax (M):
SN 93(18) Insurance Premiums Tax; Refunds (M):
SN 93(19) Cigarette Tax (M):
SN 93(20) Communications Services Assessment (M):
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SN 93(21) Research and Development Credit, Nonincremental Expenditures; Research and Experimental Expenditure Credit (C):
SN 93(22) Motor Carrier Road Tax (M):
SN 93(23) Aircraft Manufacturing, Repair and Overhaul; Manufacturing (S):
SN 93(24) Motor Vehicle Fuels Tax (M):
SN 93(25) Motor Vehicle Fuels Tax (M):
SN 93(26) Apportionment; Domicile; Nondomiciliary Corporations (C):Cited in Ruling 2003-3
SN 93(27) Utility Companies Gross Earnings Tax (M):
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1994 SPECIAL NOTICES
SN 94(1) Nursing and Rest Homes (S): Obsoleted by IP 2002(11)
SN 94(2) Motor Bus Exemption (S):
SN 94(3) Cigarette Tax (M):
SN 94(4) Cigarette Tax (M):
SN 94(5) Motor Vehicle Fuels Tax (M):
SN 94(6) Motor Vehicle Fuels Tax (M):Clarified by SN 95(13)
SN 94(7) Admissions Tax (M): Superseded by SN 2001(4)
SN 94(8) Landfill/Resources Recovery; Solid Waste Assessment (M): Superseded by SN 94(8.1)
SN 94(8.1) Landfill/Resources Recovery; Solid Waste Assessment (M):
SN 94(9) Hazardous Waste Assessment (M):
SN 94(10) (Never Issued)
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SN 94(11) Petroleum Products Gross Earnings Tax; Utility Companies Gross Earnings Tax (M):
SN 94(12) 1994 Legislative Changes: Obsoleted in part by AN 2000(8)
SN 94(13) Insurance Premiums Tax; Health Care Centers Tax (M): Modified and superseded by SN 95(2)
SN 94(14) Motor Vehicle Fuels Tax (M):Clarified by SN 95(13)
SN 94(15) Motor Vehicle Fuels Tax (M):
SN 94(16) Dry Cleaning Assessment (M); Cited in AN 2015(5); Modified and superseded by SN 2017(4)
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1995 SPECIAL NOTICES
SN 95(1) Credit for Sales and Use Taxes (CT/NY Reciprocal Agreement) (S):
SN 95(2) Hospitals and Health Care Centers (S); Health Care Centers Tax (M):
SN 95(3) Motor Vehicle Fuels Tax (M):
SN 95(4) Motor Vehicle Fuels Tax (M):
SN 95(5) 1995 Legislative Changes: Obsoleted in part by AN 2000(8)
SN 95(6) Petroleum Products Gross Earnings Tax (M):
SN 95(7) Gift Tax (M):
SN 95(8) Hazardous Waste Assessment; Solid Waste Assessment (M):
SN 95(9) Utility Companies Gross Earnings Tax (M):
SN 95(10) Exempt Organizations (S): Cited in AN 95(10); Modified and superseded in part by SN 98(11)
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SN 95(11) Neighborhood Assistance Program (M), (C):
SN 95(12) Disclosure of Documents/Information; Controlling Interest Transfer Tax (M): Cited in SN 99(2)
SN 95(13) Motor Vehicle Fuels Tax (M):
SN 95(14) Motor Vehicle Fuels Tax (M):
SN 95(15) Real Estate Conveyance Tax (M):
SN 95(16) Motor Carrier Road Tax (M):
SN 95(17) Consulting Services, Environmental; Hazardous Waste/Other Contaminants; Business Analysis, Management, Consulting and Public Relations (S): Cited in PS 2000(4)
SN 95(18) Estate Tax; Succession & Transfer Tax (M): Cited in IP 99(3); modified and superseded by SN 2001(10)
SN 95(19) Motor Vehicle Fuels Tax (M):
SN 95(20) Motor Vehicle Fuels Tax (M):
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1996 SPECIAL NOTICES
SN 96(1) Motor Vehicle Fuels Tax (M):
SN 96(1.1) Motor Vehicle Fuels Tax (M):
SN 96(2) Motor Vehicle Fuels Tax (M):
SN 96(2.1) Motor Vehicle Fuels Tax (M):
SN 96(3) 1996 Legislative Changes: Obsoleted in part by AN 2000(8), SN 2003(5)
SN 96(4) Hospital Gross Earnings Tax (M):
SN 96(5) Electronic Funds Transfer (M); Estimated Taxes (C):
SN 96(6) Hazardous Waste Assessment (M):
SN 96(7) Utility Companies Gross Earnings Tax (M): Modified and superseded in part by AN 96(10)
SN 96(8) Withholding (1996 Legislative Changes Concerning Nanny Tax) (I):
SN 96(9) 1996 Legislative Changes Affecting the Petroleum Products Gross Earnings Tax (M):
SN 96(10) 1995 and 1996 Legislative Changes Affecting the Corporation Business Tax (C)
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SN 96(11) Rental Surcharge (M): Modified and superseded by PS 98(7)
SN 96(12) Cigarette Tax (M):
SN 96(13) Motor Vehicle Fuels Tax (M):
SN 96(14) Motor Vehicle Fuels Tax (M):
SN 96(15) Motor Vehicle Fuels Tax (M):
SN 96(16) Motor Vehicle Fuels Tax (M):
SN 96(17) Insurance Premiums Tax (M); Insurance and Financial Services Export Zone (C), (S):
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1997 SPECIAL NOTICES
SN 97(1) Connecticut/New York Reciprocal Tax Program (S):
SN 97(2) Biotechnology Industry (S): Superseded by PS 98(8)
SN 97(3) Food and Beverages; Meals; Vending Machines (S): Modified by PS 99(1); superseded by PS 2001(5)
SN 97(4) 1997 Legislation Changes: Obsoleted in part by AN 2000(8)
SN 97(5) Motor Vehicle Fuels Tax (M):
SN 97(6) Alcoholic Beverages Tax (M): Cited in IP 99(3)
SN 97(7) Connecticut/New York Reciprocal Tax Program (S)
SN 97(8) Motor Vehicle Fuels Tax (S)
SN 97(9) Motor Vehicle Rental (S)
SN 97(10) Water Company (S)
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1998 SPECIAL NOTICES
SN 98(1) Connecticut/New York Reciprocal Tax Program (S)
SN 98(2) Estate Tax (M):
SN 98(3) Additional Tax (C); Limited Liability Companies (C, I); Minimum Tax (C); Returns (C); S Corporations (C), (I); Controlling Interest Transfer Tax (M); Real Estate Conveyance Tax (M); Affiliates, Services By (S); Retailer (S): Modified and superseded by SN 99(3)
SN 98(4) S Corporations (C); Alternative Minimum Tax (I); Credit for Personal Property Taxes Paid on Motor Vehicle or Residence (I); Credit for Taxes Paid to Another Jurisdiction (I); Estimated Tax (I); Returns (I); Withholding (I); Limited Liability Companies (I); Partnership (I); Refunds (I) Taxable Income, Resident Individuals (I); Taxable Income, Resident Trust or Estate (I); Use Tax (S)
SN 98(5) Revenue Sharing; Use Tax; Vessels (S); Disclosure of Documents/Information (M): Modified and superseded by SN 2001(7)
SN 98(6) Resource Recovery Facilities (S):
SN 98(7) Petroleum Products Gross Earnings Tax (M):Cited in SN 98(12)
SN 98(8) Cabaret Tax; Electronic Funds Transfer; Rental Surcharge (M); Battery Deposit; Bottle Deposit; Component Parts; Computer & Data Processing Services; Core Components; Coupons; Deposits; Machinery (Manufacturing); Maintenance, Repair & Warranty Contracts; Meals; Newspapers; Retailer; Tangible Personal Property; Trade-Ins; Vending Machines; Vessels (S):
SN 98(9) Motor Vehicle Fuels Tax (M):
SN 98(10) Buy Connecticut(S):Cited in IP 2000(26);modified and superseded by SN 2001(5)
SN 98(11) Exempt/Nonprofit Organizations, Sales By (S): Cited in PS 99(1),PS 2002(2); amplified by IP 2002(11)
SN 98(12) Petroleum Products Gross Earnings Tax (M): Superseded by SN 2000(11)
SN 98(13) Newspapers; Magazines (S):
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1999 SPECIAL NOTICES
SN 99(1) Connecticut/New York Reciprocal Tax Program(S):
SN 99(2) Disclosure of Documents/Information (M):
SN 99(3) Additional Tax (C); Limited Liability Companies (C, I ); Minimum Tax (C); Returns (C); S Corporations (C), (I); Controlling Interest Transfer Tax (M); Affiliates, Services By; Nexus; Retailer (S): Cited in Rulings 2000-3, 2003-3, IP 2000(26)
SN 99(4) 1997 and 1998 Legislation Affecting the Corporation Business Tax: Air Pollution Abatement Facility Credit; Apprenticeship Training Credit; Child Day Care Subsidy and Facility Credit; Clean Alternative Fuel Credit (10%); Combined Returns; Credits; Critical Industries Investment Fund Credit; Electric Supplier Displaced Worker Credit; Employee Training Credit; Employer Assisted Housing Credit; Estimated Taxes; Exemptions; Financial Service Company; Fixed Capital Investment Credit; Foreign Corporation Exemption; Gross Income; Housing Program Credit; Human Capital Investment Credit; Industrial Waste Facility Credit; Insurance Companies; Limited Liability Companies; Neighborhood Assistance Program Credit; New Facilities Credit; Opportunity Voucher Certificate Tax Credit; Passive Investment Company; Real Estate Investment Trusts; Refunds; Related Member; Research and Experimental Expenditure Credit; Research and Development Credit, Nonincremental Expenditures; Returns; S Corporations; Tax Rates; Work Education Credit (C):
SN 99(5) Armed Forces; Motor Vehicles (S): Modified and superseded by PS 2001(4)
SN 99(6) Revenue Sharing (S): Superseded by SN 99(6.1)
SN 99(6.1) Revenue Sharing (S):
SN 99(7) 1999 Legislation: Affiliates, Services By; Business Analysis, Management, Consulting and Public Relations; Calibration Services; Clean Alternative Fuel; Construction Materials; Direct Payment Permit; Firearm Safety Devices; Fuel; Hospitals and Health Care Centers; Low and Moderate Income Housing; Maintenance Services to Tangible Personal Property; Managed Audit/Managed Compliance; Marketing Services; Medical Equipment; Motor Vehicles; Nonprescription Medicine; Personnel Agencies; Prosthesis; Railroads; Real Property (Residential); Rebate, Sales Tax; Records of Retailers; Safety Apparel; Training; Vessels (S); Admissions Tax; Cabaret Tax; Dues Tax (M):
SN 99(8) Cigarette Tax (M):Cited in IP 2000(26)
SN 99(9) Succession & Transfer Tax (M):
SN 99(10) Hospital Gross Earnings Tax (M): Hospitals and Health Care Centers (S):
SN 99(11)Connecticut/New York Reciprocal Tax Program (S)
SN 99(11.1) Connecticut/New York Reciprocal Tax Program (S):
SN 99(12) Nonprescription Medicine; Veterinarians (S): Modified and superseded by SN 2001(3)
SN 99(13) Construction Materials (S): Modified and Superseded by SN 99(13.1)
SN 99(13.1) Construction Materials (S): Modified and Superseded by SN 2000(1)
SN 99(14) Returns and Reports, Filing (M); Returns (C), (I), (S): Cited in IP 2000(26);supplemented, modified and superseded in part by AN 2001(9); modified and superseded by PS 2002(4)
SN 99(15) Joint Filing by Spouses; Returns (I):
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2000 SPECIAL NOTICES
SN 2000(1) Construction Materials (S): Modified and superseded by IP 2001(13)
SN 2000(2) Fabrication Labor; Maintenance Services to Tangible Personal Property; Maintenance, Repair & Warranty Contracts; Repair Services to Tangible Personal Property; Vessels (S): Modified and superseded by PS 2005(3)
SN 2000(3) Agricultural Production; Books; Broadcasting; Child Car Seats; Clothing/Fabric/Footwear; Commercial Fishing; Community Antenna Television Services; Computer & Data Processing Services; Computer Equipment; Computer Software; Contractor Bonds; Direct Payment Permit; Food and Beverages; Fuel; Fulfillment Services; Funeral Establishments; Internet Access Services; Liability for Collection of Tax; Meals; Medical Equipment; Motor Vehicles; Nexus; Nonprescription Medicine; Payroll Expense Exclusion; Personnel Agencies; Prepaid Telephone Calling Service; Revenue Sharing; Stadium; Successor Liability; Telecommunications/Telephone Services; Use Tax; Vending Machines; Vessels; Veterinarians (S); Admissions Tax; Cabaret Tax; Dues Tax; Bond or Security for Payment of Tax; Successor Liability (M): Modified and superseded by SN 2000(3.1)
SN 2000(3.1) Agricultural Production; Books; Broadcasting; Child Car Seats; Clothing/Fabric/Footwear; Commercial Fishing; Community Antenna Television Services; Computer & Data Processing Services; Computer Equipment; Computer Software; Contractor Bonds; Direct Payment Permit; Food and Beverages; Fuel; Fulfillment Services; Funeral Establishments; Internet Access Services; Liability for Collection of Tax; Meals; Medical Equipment; Motor Vehicles; Nexus; Nonprescription Medicine; Payroll Expense Exclusion; Personnel Agencies; Prepaid Telephone Calling Service; Revenue Sharing; Stadium; Successor Liability; Telecommunications/Telephone Services; Use Tax; Vending Machines; Vessels; Veterinarians (S); Admissions Tax; Cabaret Tax; Dues Tax; Bond or Security for Payment of Tax; Successor Liability (M)
SN 2000(4) Motor Vehicle Fuels Tax (M):
SN 2000(5) Hospital Gross Earnings Tax (M):
SN 2000(6) Cigarette Tax (M):
SN 2000(7) Tobacco Products Tax (M):
SN 2000(8) Clothing/Fabric/Footwear; Shipping and Handling (S): Superseded by SN 2001(6)
SN 2000(9) Books (S):
SN 2000(10) Gift Tax (M)
SN 2000(11) Petroleum Products Gross Earnings Tax (M): Cited in SN 2002(13)
SN 2000(12) Connecticut Life and Health Insurance Guaranty Assoc.; Health Care Centers Tax (M):
SN 2000(13) Utility Companies Gross Earnings Tax (M):Cited in Ruling 2000-6
SN 2000(14) Passive Investment Company (C):
SN 2000(15) Credits (C), (M); Historic Home Rehabilitation (C), (M); Insurance Reinvestment Credit (C), (I ), (M); Apprenticeship Training; Computer Donation; Enterprise Zone; Hiring Incentive; Housing Program (C), (M); Human Capital Investment; Machinery and Equipment Expenditure; Manufacturing Facility; Open Space or Watershed Land; Research and Development (Nonincremental); Research and Experimental; Small Business Administration Guaranty Fee; Traffic Reduction Programs; Urban or Industrial Site Reinvestment Credit (C, M): Cited in IP 2001(14); superseded by IP 2001(17)
SN 2000(16) Cigarette Tax; Tobacco Products Tax (M): Modified and superseded by SN 2000(16.1)
SN 2000(16.1) Cigarette Tax; Tobacco Products Tax (M):Cited in AN 2004(4)
SN 2000(17) Resident Individuals; Taxable Income, Nonresident Individuals; Taxable Income, Part-Year Resident Individuals; Taxable Income, Resident Individuals (I):
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2001 SPECIAL NOTICES
SN 2001(1) Cigarette Tax (M): Modified and supplemented by AN 2002(4).AN 2003(6),AN 2004(3); Modified and superseded by AN 2005(7)
SN 2001(2) Miscellaneous Personal Services; Barbers and Beauticians; Storage; Barter (S):
SN 2001(3) Nonprescription Medicine; Veterinarians (S): Modified and Superseded by IP 2007(10)
SN 2001(4) Admissions Tax (M): Modified and superseded by IP 2008(11)
SN 2001(5) "Buy Connecticut" (S): Modified and superseded by IP 2019(6)
SN 2001(6) Clothing/Fabric/Footwear; Fabrication Labor; Shipping and Handling (S): Cited in SN 2003(3); Modified and superseded by SN 2003(9)
SN 2001(7) Revenue Sharing; Use Tax; Vessels (S); Disclosure of Documents/Information (M):
SN 2001(8) Succession & Transfer Tax (M):
SN 2001(9) Broadcasting; Clean Alternative Fuel; Community Antenna Television Services; Computer & Data Processing Services; Computer Equipment; Contractor Bonds; Direct Payment Permit; Fuel Cell Manufacturing; Funeral Establishments; Hospitals and Health Care Centers; Indians; Internet Access Services; Medical Equipment; Motor Vehicle Parking; Nonprescription Medicine; Real Property (Residential); Telecommunications/Telephone Services (S); Admissions Tax; Dues Tax (M):
SN 2001(10) Estate Tax; Succession & Transfer Tax (M):
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2002 SPECIAL NOTICES
SN 2002(1) Cigarette Tax; Stamps, Cigarette Tax (M):
SN 2002(2) Cigarette Tax; Stamps, Cigarette Tax (M):
SN 2002(3) Cigarette Tax (M):
SN 2002(4) Cigarette Tax; Stamps, Cigarette Tax (M):
SN 2002(5) 2002 Legislation: Gift Tax (M):
SN 2002(6) Motor Vehicle Fuels Tax (M): Superseded by SN 2002(6.1)
SN 2002(6.1) Motor Vehicle Fuels Tax (M):
SN 2002(7) Motor Vehicle Fuels Tax (M): Modified and superseded by SN 2002(7.1)
SN 2002(7.1) Motor Vehicle Fuels Tax (M):
SN 2002(8) 2002 Legislation: Aircraft; Business Analysis, Management, Management Consulting and Public Relations; Clean Alternative Fuel; Computer & Data Processing Services; Fuel; Hospitals and Health Care Centers; Motor Vehicles; Storage; Telecommunications/Telephone Services(S);Rental Surcharge (M): Modified and superseded by SN 2002(8.1)
SN 2002(8.1) 2002 Legislation: Aircraft; Business Analysis, Management, Management Consulting and Public Relations; Clean Alternative Fuel; Computer & Data Processing Services; Fuel; Hospitals and Health Care Centers; Motor Vehicles; Storage; Telecommunications/Telephone Services (S); Rental Surcharge (M):
SN 2002(9) Storage (S): Modified and superseded by SN 2002(9.1)
SN 2002(9.1) Storage (S):
SN 2002(10) Bonus Depreciation; Deductions; Net Income (C):Cited inSN 2002(12)
SN 2002(11) Business Entity Tax (M):
SN 2002(12) 2002 Legislation: Credit Based on Adjusted Gross Income; Credit for Personal Property Taxes Paid on Motor Vehicle or Residence; Estimated Tax; Exemptions; Limited Liability Companies; Nonresident Individuals, General; Partnership; Part-Year Resident Individuals, General; Resident Individuals, General; Taxable Income, Nonresident Individuals; Taxable Income, Resident Individuals; S Corporations (I):
SN 2002(13) Petroleum Products Gross Earnings Tax (M):
SN 2002(14) 2002 Legislation: Air Pollution Abatement Facility Credit; Apprenticeship Training Credit; Child Day Care Subsidy and Facility Credit; Clean Alternative Fuel Credit (10%); Clean Alternative Fuel Credit, 50%; Computer Donation; Credits; Critical Industries Investment Fund Credit; Day Care Credit; Deductions; Electric Supplier Displaced Worker Credit; Electronic Data Processing Equipment Property Tax Credit(C), (Employee Training Credit; Employer Assisted Housing Tax Credit; Exemptions; Financial Institutions Credit; Fixed Capital Investment Credit; >Hiring Incentive Credit; Historic Home Rehabilitation Credit; Housing Program Credit(C), (M);Human Capital Investment Credit; Industrial Waste Facility Credit; C, (I) ; Interest and Penalties; Machinery and Equipment Expenditure Credit; Manufacturing Facility Credit; Minimum Tax; Neighborhood Assistance Program Credit; Net Income; New Facilities Credit; Research and Development Credit, Higher Education Institutions; Research and Development Credit, Nonincremental Expenditures; Research and Experimental Expenditure Credit; Small Business Administration Guaranty Fee; Traffic Reduction Programs; Underpayments; Urban or Industrial Site Reinvestment (C, M); Work Education Credit (C); Business Entity Tax; Historic Home Rehabilitation Credit (M):
SN 2002(15) Sale and Leaseback (S):
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2003 SPECIAL NOTICES
SN 2003(1) Exempt/Nonprofit Organizations, Sales By; Nursing and Rest Homes; Vending Machines (S)
SN 2003(2) February 2003 Legislation:
SN 2003(3) Clothing/Fabric/Footwear; Deposits; Fabrication Labor; Layaways; Returned Merchandise; (S): Amplified by IP 2006(13)
SN 2003(4) Community Antenna Television System Companies Tax (M):
SN 2003(5) Magazines; Newspapers; Retailer (S): Superseded by SN 2003(5.1)
SN 2003(5.1) Newspapers; Retailer (S): Modified and superseded by PS 2006(6)
SN 2003(6) Advertising; Cooperative Direct Mail Advertising; Media Advertising; Services, Where Rendered (S):
SN 2003(7) Health and Athletic Clubs (S): Modified and Superseded by SN 2003(7.1)
SN 2003(7.1) Health and Athletic Clubs (S): Modified and Superseded by SN 2007(1)
SN 2003(8) Payroll Expense Exclusion (S):
SN 2003(9) Clothing/Fabric/Footwear; Fabrication Labor; Layaways; Returned Merchandise; Shipping and Handling (S): Modified and superseded by SN 2004(5)
SN 2003(10) 2003 Legislative Changes: Advertising Services; Affiliates, Services by; Clothing/Fabric/Footwear; Commercial Fishing; Computer and Data Processing Services; Contractor Bonds; Cooperative Direct Mail Advertising; Governmental Exemption (General); Hospitals and Health Care Centers; Magazines; Media Advertising; Newspapers; Seller’s Permit (S)
SN 2003(11) Controlling Interest Transfer Tax (M)
SN 2003(12) Gift Tax (M):
SN 2003(13) Succession & Transfer Tax (M):
SN 2003(14) Solid Waste Assessment (M):
SN 2003(15) Community Antenna Television System Companies Tax; Satellite Companies Tax (M); Community Antenna Television Services (S):
SN 2003(16) Health Care Centers Tax (M):
SN 2003(17) Insurance Premiums Tax (M):
SN 2003(18) Cigarette Tax; Successor Liability; Tobacco Products Tax (M): Supplemented by AN 2004(8)
SN 2003(19) Motor Carrier Road Tax (M):
SN 2003(20) Contractor Bonds; Direct Payment Permit (S); Bond or Security for Payment of Tax (M): Modified and Superseded by SN 2005(12)
SN 2003(21) Alternative Minimum Tax; Credit for Personal Property Taxes Paid on Motor Vehicle or Residence; Partnership; Rate of Tax; Returns; S Corporations; Taxable Income, Resident Individuals (I):
SN 2003(22) Related Member (C):
2004 SPECIAL NOTICES
SN 2004(1) Estate Tax (M): Modified and superseded by SN 2004(1.1)
SN 2004(1.1) Estate Tax (M):
SN 2004(2) Motor Vehicle Fuels Tax (M):
SN 2004(3) 2004 Legislative Changes to Sales and Use Taxes
SN 2004(4) Never issued
SN 2004(5) Clothing/Fabric/Footwear; Fabrication Labor; Layaways; Returned Merchandise; Shipping and Handling (S): Modified and superseded by SN 2006(10)
SN 2004(6) Real Estate Conveyance Tax (M):
SN 2004(7) Utility Companies Gross Earnings Tax (M):
SN 2004(8) Seed Oyster Tax (M):
SN 2004(9) Withholding (I):
SN 2004(10) Withholding (I):
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2005 SPECIAL NOTICES
SN 2005(1) Cigarette Tax (M):
SN 2005(2) Petroleum Products Gross Earnings Tax (M):
SN 2005(3) Petroleum Products Gross Earnings Tax (M):
SN 2005(4) 2005 Legislation: Books; Contractor Bonds; Nexus; Sales Agent Services; (S); Alcoholic Beverages Tax; Dry Cleaning Assessment (M):
SN 2005(5) Nursing Home User Fee (M):
SN 2005(6) Alcoholic Beverages Tax (M); Retailer (S):
SN 2005(7) 2005 Legislative Changes to Corporation Business Tax: Assessments; Carrying On Business; Credits; Surtax; Urban or Industrial Site Reinvestment Credit (C); Disclosure of Documents/Information (M): Modified and superseded in part by SN 2006(8)
SN 2005(8) Cigarette Tax; Vending Machines (M):
SN 2005(9) Never issued
SN 2005(10) Generation-Skipping Transfer Tax; Gift Tax; Estate Tax; Succession & Transfer Tax (M):
SN 2005(11) Rental Surcharge (M): Modified and superseded by PS 2007(3)
SN 2005(12) Contractor Bonds; Direct Payment Permit (S); Bond or Security for Payment of Tax (M): Superseded by SN 2011(17)
SN 2005(13) Construction Materials; Energy Efficient Items (S): Modified and superseded by SN 2005(13.1)
SN 2005(13.1) Construction Materials; Energy Efficient Items (S): Modified and superseded by SN 2005(13.2)
SN 2005(13.2) Construction Materials; Energy Efficient Items (S):Cited in SN 2006(1),SN 2007(4)
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2006 SPECIAL NOTICES
SN 2006(1) Construction Materials; Energy Efficient Items (S): Modified and superseded by SN 2006(1.1)
SN 2006(1.1) Construction Materials; Energy Efficient Items (S):
SN 2006(2) Petroleum Products Gross Earnings Tax (M):
SN 2006(3) Cigarette Tax; Licensing and Registration; Tobacco Products Tax (M):
SN 2006(4) Alcoholic Beverages Tax (M):
SN 2006(5) Estate Tax; Gift Tax (M):
SN 2006(6) Utility Companies Gross Earnings Tax (M):
SN 2006(7) 2006 Changes to Sales and Use Taxes and Admissions Tax: Aircraft Manufacturing, Repair and Overhaul; Business Analysis, Management, Management Consulting and Public Relations; Construction Materials; Energy Efficient Items; Governmental Exemption (Contractors); Health and Athletic Club Services; Marketing Services; Motor Vehicles; Personnel Services (S); Admissions Tax (M):
SN 2006(8) 2006 Legislative Changes Affecting Corporation Business Tax: Apprenticeship Training Credit; Computer Donation Credit; Credits; Displaced Worker Credit; Employer-Assisted Housing Credit; Film Production Credit; Historic Structure Rehabilitation Credit; Housing Program Credit; New Jobs Creation Credit; Surtax (C):
SN 2006(9) Never issued
SN 2006(10) Clothing/Fabric/Footwear; Fabrication Labor; Layaways; Returned Merchandise; Shipping and Handling (S): Modified and superseded by IP 2012(12)
SN 2006(11) 2006 Legislative Changes Affecting Income Tax: Civil Unions; Credit Based on Adjusted Gross Income; Credit for Personal Property Taxes Paid on Motor Vehicle or Residence; Estimated Tax; Limited Liability Companies; Joint Filing by Spouses; Nonresident Individuals, General; Partnership; Part-Year Resident Individuals, General; Resident Individuals, General; Returns; S Corporations; Taxable Income, Resident Individuals (I):
SN 2006(12) Business Entity Tax (M):
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2007 SPECIAL NOTICES
SN 2007(1) Health and Athletic Clubs (S):
SN 2007(2) Energy Efficient Items (S):Cited in SN 2007(4)
SN 2007(2.1) Energy Efficient Items (S):
SN 2007(3) Energy Efficient Items (S):Cited in SN 2007(4)
SN 2007(4) Construction Materials; Energy Efficient Items (S):
SN 2007(5) Petroleum Products Gross Earnings Tax (M):
SN 2007(6) Real Estate Conveyance Tax (M):
SN 2007(7) Construction Materials; Energy Efficient Items; Renewable Energy(S):Cited in SN 2007(4)
SN 2007(8) 2007 Changes to Sales and Use Taxes, Machinery Rental Surcharge and Admissions Tax: Admissions Tax; Rental Surcharge (M); Community Antenna Television Services; Construction Materials; Energy Efficient Items; Motor Vehicles; Payroll Expense Exclusion; Telecommunications/Telephone Services(S):
SN 2007(9) Community Antenna Television System Companies Tax; Satellite Companies Tax (M):
SN 2007(10) Controlling Interest Transfer Tax (M):
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2008 SPECIAL NOTICES
SN 2008(1) Motor Vehicle Fuels Tax; Petroleum Products Gross Earnings Tax (M):SN 2008(1.1) Motor Vehicle Fuels Tax; Petroleum Products Gross Earnings Tax (M):
2009 SPECIAL NOTICES
SN 2009(1) Motor Vehicle Fuels Tax (M):
SN 2009(2) Tobacco Products Tax (M):
SN 2009(3) 2009 Legislative Changes Affecting the Income Tax (I):
SN 2009(4) Administrative/Procedural (Misc); Interest and Penalties (M):
SN 2009(5) Administrative/Procedural (Misc); Voluntary Disclosure (M):
SN 2009(6) 2009 Legislative Changes Affecting Sales and Use Taxes (S):
SN 2009(7) Never issued
SN 2009(8) Estate Tax; Gift Tax (M):
SN 2009(9) Real Estate Conveyance Tax (M):
SN 2009(10) Never issued
SN 2009(11) 2009 Legislative Changes Affecting Corporation Business Tax (C):
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2010 SPECIAL NOTICES
SN 2010(1) Never issued
SN 2010(2) Energy Efficient Items; Motor Vehicles (S):
SN 2010(3) 2010 Legislative Changes Affecting the Income Tax (I), (C):
SN 2010(4) Real Estate Conveyance Tax (M): Modified and Ssuperseded by SN 2010(4.1)
SN 2010(4.1) Real Estate Conveyance Tax (M):
SN 2010(5) Never issued
SN 2010(6) 2010 Legislation Affecting Sales and Use Taxes and Admissions Tax (S), (M):
SN 2010(7) Computer Donation Credit; Digital Animation Production Company Credit; Film Production Credit; Financial Institutions Credit; Insurance Reinvestment Credit; Service Facility Credit; Small Business Administration Guaranty Fee Credit; (C); Credits (M); Neighborhood Assistance Program (C, M); Qualified Small Business Job Creation Credit (C, I); Vocational Rehabilitation Job Creation Credit (C, I; Angel Investor Credit; Taxable Income, Resident Individuals; Withholding (I); Air Carriers Tax; Community Antenna Television System Companies Tax; Express, Telegraph or Cable Business Tax; Insurance Premiums Tax; Railroad Companies Tax; Satellite Companies Tax; Utility Companies Gross Earnings Tax (M):
SN 2010(8) Cigarette Tax; Tobacco Products Tax (M):
SN 2010(9) Energy Efficient Items; Renewable Energy (S): Modified and superseded by SN 2010(9.1)
SN 2010(9.1) Energy Efficient Items; Renewable Energy (S):
2011 SPECIAL NOTICES
SN 2011(1) Motor Vehicle Fuels Tax (M):
SN 2011(2)
SN 2011(3) Real Estate Conveyance Tax (M):
SN 2011(4) Alcoholic Beverages Tax (M): Obsoleted by SN 2019(3)
SN 2011(5)
SN 2011(6) 2011 Legislative Changes (all taxes):
SN 2011(7) Alcoholic Beverages Tax (M):
SN 2011(8) Tobacco Products Tax (M):
SN 2011(9) 2011 Legislative Changes Affecting Sales and Use Taxes (S):
SN 2011(10) Motor Vehicles; Motor Vehicle Rental; Motor Vehicle Storage; Motor Vehicle Towing and Road Services; Rate of Tax (S)
SN 2011(11) Electric Generation Services Tax (M): Modified by SN 2013(8)
SN 2011(12) 2011 Legislative Changes to Income Tax (I):
SN 2011(14) Nursing Home User Fee (M):
SN 2011(15) Hospital Net Patient Revenue Tax (M):
SN 2011(16) Intermediate Care Facility User Fee (M):
SN 2011(17) Contractor Bonds (S); Bond or Security for Payment of Tax (M): Modified and superseded by SN 2012(2)
SN 2011(18) Nonadmitted Insurance (M):
SN 2011(19) Credits; Insurance Premiums Tax (M):
SN 2011(20) Credits; Health Care Centers Tax (M):
2012 SPECIAL NOTICES
SN 2012(1)SN 2012(2) Contractor Bonds (S); Bond or Security for Payment of Tax (M):
SN 2012(3) Petroleum Products Gross Earnings Tax (M):
SN 2012(4) Records of Retailers (S):
SN 2012(5) Affiliates, Services By; Connecticut Development Authority/Connecticut Innovations, Inc.; Prepaid Telephone Calling Service; Records of Retailers (S); Marijuana and Controlled Substances Tax (M):
SN 2012(6) Job Expansion Tax Credit (C), (I); Manufacturing Reinvestment Account (C), (I); Credit for Personal Property Taxes Paid on Motor Vehicle or Residence; Learn Here, Live Here Program; Taxable Income, Resident Individuals (I):
SN 2012(7) Prepaid Telephone Calling Service (S): Modified and superseded by SN 2013(2)
2013 SPECIAL NOTICES
SN 2013(1) Business Entity Tax (M):
SN 2013(2) Prepaid Telephone Calling Service (S):
SN 2013(3) Petroleum Products Gross Earnings Tax (M):
SN 2013(4) Cigarettes (S); Cigarette Tax (M):
SN 2013(5) 2013 Legislative Changes Affecting Sales and Use Taxes (S): Modified and superseded in part by SN 2014(3)
SN 2013(6) Additional Tax; Apprenticeship Training Credit; Credits; Displaced Worker Credit; Electric Supplier Displaced Worker Credit; Film Production Credit; Film Production Infrastructure Credit; Hiring Incentive Credit; Historic Home Rehabilitation Credit; Imposition of Tax; Job Expansion Tax Credit; Open Space or Watershed Land; Research and Development Credit, Higher Education Institutions; Research and Development Credit, Nonincremental Expenditures; Surtax (C):
SN 2013(7) 2013 Legislative Changes Affecting the Personal Income Tax (I):
SN 2013(8) Electric Generation Services Tax (M):
2014 SPECIAL NOTICES
SN 2014(1)SN 2014(2) Motor Vehicle Fuels Tax (M):
SN 2014(3) 2014 Legislation Affecting Sales and Use Taxes, Room Occupancy Tax, Prepaid Wireless E 9-1-1 Fee and Admissions Tax
SN 2014(4) Cigarette Tax (M):
SN 2014(5) 2014 Legislative Changes Affecting the Income Tax: Allocation and Apportionment; Fiduciary Adjustment; Homeownership Incentive Program; Manufacturing Reinvestment Account; Refunds; Returns (Check-offs); Taxable Income, Nonresident Individuals; Taxable Income, Nonresident Trusts and Estates; Taxable Income, Resident Individuals; Taxable Income, Resident Trust or Estate (I):
2015 SPECIAL NOTICES
SN 2015(1)Nonprescription Medicine; Veterinarians (S):
SN 2015(2)Motor Vehicle Fuels Tax(M):
SN 2015(3)Prepaid Telephone Calling Service(S):
SN 2015(4)Car Wash Services (S):
SN 2015(5)2015 Legislation Affecting Sales and Use Taxes (S), Rental Surcharge, Dry Cleaning Surcharge and Admissions Tax (M):
SN 2015(6)Ambulatory Surgical Center (M):
SN 2015(7)Credit Based on Adjusted Gross Income; Credit for Personal Property Taxes Paid on Motor Vehicle or Residence; Earned Income Tax Credit; Exemptions; Joint Filing by Spouses; Rate of Tax; Resident Individuals, General; Taxable Income, Resident Individuals; Withholding (I): Modified and superseded by SN 2015(7.1)
SN 2015(7.1) Credit Based on Adjusted Gross Income; Credit for Personal Property Taxes Paid on Motor Vehicle or Residence; Earned Income Tax Credit; Exemptions; Joint Filing by Spouses; Rate of Tax; Resident Individuals, General; Taxable Income, Resident Individuals; Withholding (I):
SN 2015(8)Cigarette Tax; Bond or Security for Payment of Tax; Stamps, Cigarette Tax (M):
SN 2015(9)Apportionment; Combined Returns; Credits; Estimated Taxes; Film Production Credit; Neighborhood Assistance Program Credit; Net Operating Losses; Surtax; Unitary Business; Urban and Industrial Site Reinvestment Credit (C); Neighborhood Assistance Program (M):
SN 2015(10) Not issued
SN 2015(11) Apportionment; Apprenticeship Training Credit; Combined Returns; Credits; Enterprise Zone; Net Operating Losses; Research and Experimental Expenditure Credit; Unitary Business; Urban and Industrial Site Reinvestment Credit (C); Taxable Income, Nonresident Individuals (I); Ambulatory Surgical Center; Hospital Gross Earnings Tax; Hospital Net Patient Revenue Tax; Petroleum Products Gross Earnings Tax; Utility Companies Gross Earnings Tax (M); Energy Efficient Items (S)
2016 SPECIAL NOTICES
SN 2016(1)Unitary Business (C)
SN 2016(2)Motor Vehicle Fuels Tax (M): Modified and superseded by SN 2017(2)
SN 2016(3)Cigarette Tax; Stamps, Cigarette Tax (M)
SN 2016(4)Prepaid Telephone Calling Service (S): Modified and superseded by SN 2017(3)
SN 2016(5)
SN 2016(6)2016 Legislation: Motor Vehicle Parking Services; Credit Unions; Diapers; Feminine Hygiene Products; Seller's Permit (S); Admissions Tax; Cigarette Tax; Licensing and Registration; Real Estate Conveyance Tax; Tobacco Products Tax (M); Apportionment; Combined Returns; Credits; Enterprise Zone; Market-Based Sourcing; Unitary Business (C); Allocation and Apportionment; Angel Investor Credit; Credit Based on Adjusted Gross Income; Credit for Personal Property Taxes Paid on Motor Vehicle or Residence; Earned Income Tax Credit; Exemptions; Partnership; S Corporations; Taxable Income, Nonresident Individuals; Teacher Pensions (I)
2017 SPECIAL NOTICES
SN 2017(1)Allocation and Apportionment; Taxable Income; Nonresident Individuals (I); Apportionment; Market Based Sourcing (C)
SN 2017(2)Motor Vehicle Fuels Tax (M): Modified and superseded by SN 2018(2)
SN 2017(3)Prepaid Telephone Calling Service (S): Modified and superseded by SN 2018(3)
SN 2017(4)Dry Cleaning Assessment (M); Use Tax (S): Modified and superseded by SN 2018(6)
SN 2017(5)Withholding, Pensions and Annuities (I)
SN 2017(6)
SN 2017(7)Cigarette Tax; Successor Liability; Tobacco Products Tax (M)
SN 2017(8)Tax Preparers and Facilitators (M): Supplemented and modified by SN 2019(4)
SN 2017(9)Cigarette Tax; Stamps, Cigarette Tax; Tobacco Products Tax (M)
SN 2017(10) Admissions Tax; Dry Cleaning Establishment Surcharge; Rental Surcharge; Transportation Network Ride Fee(M); Affiliates, Services By; Credit for Accumulated Credits; Returns, Filing; Room Occupancy Tax; Seller's Permit; 7/7 Site Exemption (S); 7/7 Site Credit (C)
2018 SPECIAL NOTICES
SN 2018(2)Motor Vehicle Fuels Tax (M): Modified and superseded by SN 2019(2)
SN 2018(3)Prepaid Telephone Calling Service (S): Modified and superseded by SN 2019(1)
SN 2018(4)Pass-Through Entity Tax (I)
SN 2018(5)Agricultural Production; Diapers; Feminine Hygiene Products; Fulfillment Services; Mail Order Sales; Marketplace Facilitator; Nexus; Rate of Tax; Referrer; Retailer; Vessels(S); Motor Vehicle Fuels Tax; Rental Surcharge(M): Modified and Superseded by SN 2018(5.1)
SN 2018(5.1) Agricultural Production; Diapers; Feminine Hygiene Products; Fulfillment Services; Mail Order Sales; Marketplace Facilitator; Nexus; Rate of Tax; Referrer; Retailer; Vessels(S); Motor Vehicle Fuels Tax; Rental Surcharge(M): Modified by SN 2019(10)
SN 2018(6)Dry Cleaning Assessment (M); Use Tax (S): Modified and superseded by PS 2019(4)
SN 2018(7)Global Intangible Low-Taxed Income (GILTI) (C)
SN 2018(8) Tax Preparers and Facilitators (M): Superseded by SN 2019(4)
SN 2018(9) Bioscience; Credit for Taxes Paid to Another Jurisdiction; Interest and Penalties; Pass-Through Entity Tax; Taxable Income, Nonresident Individuals; Taxable Income, Resident Individuals (I): Modified and superseded by SN 2018(9.1)
SN 2018(9.1)Bioscience; Credit for Taxes Paid to Another Jurisdiction; Interest and Penalties; Pass-Through Entity Tax; Taxable Income, Nonresident Individuals; Taxable Income, Resident Individuals (I)
SN 2019(1) Prepaid Telephone Calling Service (S): Modified and superseded by SN 2020(1)
SN 2019(2) Motor Vehicle Fuels Tax (M): Modified and superseded by SN 2020(2)
SN 2019(3) Alcoholic Beverages Tax (M):
SN 2019(4) Tax Preparers and Facilitators (M):
SN 2019(5) Additional Tax; Credits; Exempt Income; First Five Program; Higher Education Loan Credit; Historic Home Rehabilitation Credit; Historic Structure Rehabilitation Credit; Imposition of Tax; New Jobs Creation Credit; Surtax; Unitary Business; Urban or Industrial Site Reinvestment Credit (C); Air Carrier Tax; Community Antenna Television Tax; Dry Cleaning Surcharge; Credits; Express, Telegraph; Historic Home Rehabilitation Credit; Historic Structure Credit; Hospital Gross Earnings Tax; Hospital and Medical Corporation; Insurance Premiums Tax; Railroad Companies Tax; Satellite Companies; Unrelated Business Income Tax; Urban or Industrial Site Reinvestment Credit; Utility Companies Gross Earnings Tax (M):
SN 2019(6) Pass-Through Entity Tax (I):
SN 2019(7) Electronic Nicotine Delivery System / Vapor Products (M):
SN 2019(8) Computer and Data Processing Services; Computer Software; Digital Goods; Resale of Services; Resale of Tangible Personal Property (S):
SN 2019(9) Room Occupancy Tax (S):
SN 2019(10) Dry Cleaning Services and Laundry Services; Interior Design Services; Motor Vehicle Parking Services; Referrers; Safety Apparel (S):
SN 2019(11) Interior Design Services (S):
SN 2020(1) Prepaid Telephone Calling Service (S):
SN 2020(2) Motor Vehicle Fuels Tax (M): Modified and superseded by SN 2021(2)
SN 2021(1) Prepaid Telephone Calling Service (S):
SN 2021(2) Motor Vehicle Fuels Tax(M):
SN 2021(3) Admissions Tax (M); Breast Pumps; Cannabis; Nonprescription Drugs and Medicines; Qualified Data Centers (S):
SN 2021(4)
SN 2021(5) Credits; Estimated Taxes; Film Production Credit; Research and Development Credit, Non-Incremental Expenditures; Surtax; Tax Rates (C):
SN 2021(6) Angel Investor Credit; Credit for Personal Property Taxes Paid on Motor Vehicle or Residence; Earned Income Tax Credit; Taxable Income, Resident Individuals (Modifications Reducing Federal Adjusted Gross Income; Teacher Pensions (I):
1990 |1991 |1992 |1993 |1994 |1995 |1996 |1997 |1998 |1999 |2000 |2001 |2002 |2003| 2004
2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019
1990 POLICY STATEMENTS
PS 90(1) Animals; Casual and Occasional Sale (S):
PS 90(2) Mobile Manufactured Homes/Modular Homes; Tangible Personal Property; Contractors (In General) (S)
PS 90(3) Printers/Printed Material/Publishers; Manufacturing; Photocopying (S): Cited in Ruling 94-6; supplemented by Ruling 90-54; obsoleted by PS 95(4)
PS 90(4) Printers/Printed Material/Publishers (S): Obsoleted by PS 95(4)
PS 90(5) Combined Returns (C): Superseded by PS 92(1)
PS 90(6) Succession & Transfer Tax; Capital Gains, Dividends & Interest Tax (M): Obsoleted in part by AN 94(2)
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1991 POLICY STATEMENTS
PS 91(1) Dissolution; Liability For Tax; Mergers (C):
PS 91(2) Exempt Organizations (S): Obsoleted by SN 95(10)
PS 91(3) Refunds (S): Superseded by PS 98(5)
PS 91(4) Disclosure of Documents/Information (M): Modified and superseded by IP 96(14)
PS 91(5) Disclosure of Documents/Information (M): Modified and superseded by IP 96(12)
PS 91(6) Administrative/Procedural (Misc); Precedential Value; Rulings (M): Superseded by PS 91(6.1)
PS 91(6.1)Administrative/Procedural (Misc); Precedential Value; Rulings (M): Modified and superseded by PS 91(6.2)
PS 91(6.2)Administrative/Procedural (Misc); Precedential Value; Rulings (M): Modified and superseded by PS 2000(7)
PS 91(7) Agricultural Production (S): Superseded by PS 91(7.1)
PS 91(7.1)Agricultural Production (S): Superseded by PS 91(7.2)
PS 91(7.2)Agricultural Production (S): Modified and superseded by PS 91(7.3)
PS 91(7.3)Agricultural Production (S): Modified and superseded by PS 91(7.4)
PS 91(7.4)Agricultural Production (S): Modified and superseded by PS 91(7.5)
PS 91(7.5)Agricultural Production (S): Modified and superseded by IP 97(8.1)
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1992 POLICY STATEMENTS
PS 92(1) Combined Returns (C):
PS 92(2) Training; Consulting Services, Business (S):Cited in Ruling 92-14
PS 92(2.1)Training; Consulting Services, Business (S):Clarified by Ruling 94-12; modified and superseded by PS 2000(4); Cited in Rulings 94-17,97-1
PS 92(3) Taxable Income, Resident Individuals (I): Modified and superseded by PS 92(3.1)
PS 92(3.1) Taxable Income, Resident Individuals (I): Modified and superseded by PS 2003(6)
PS 92(4) Taxpayers, Rights of (M): Superseded by PS 92(4.1)
PS 92(4.1) Taxpayers, Rights of (M): Superseded by PS 92(4.2)
PS 92(4.2) Taxpayers, Rights of (M): Modified and superseded by PS 99(4)
PS 92(5) Apportionment; Receipts Factor (C):
PS 92(6) Business Analysis, Management, Consulting and Public Relations; Consulting Services, Business; Management Services (S)
PS 92(7) Motor Carrier Road Tax (M): Modified and superseded by PS 92(7.1)
PS 92(7.1) Motor Carrier Road Tax (M):
PS 92(8) Motor Vehicle Repair Services (S):Cited in Rulings 93-18,94-4; modified and superseded by PS 92(8.1)
PS 92(8.1) Motor Vehicle Repair Services (S): Obsoleted by AN 2000(8)
PS 92(9) Consulting Services, Financial; Investment Advisory/Banking Services (S):
PS 92(10) Motor Vehicle Fuels Tax (M): Superseded by PS 92(10.1)
PS 92(10.1) Motor Vehicle Fuels Tax (M): Cited in SN 95(3), SN 95(4), SN 95(14) and SN 95(20); modified and superseded by SN 2014(2), SN 2020(2)
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PS 92(11) Veterinarians; Medical Equipment; Prescription Medicine; Nonprescription Medicine (S): Superseded by PS 92(11.1)
PS 92(11.1) Veterinarians; Medical Equipment; Prescription Medicine; Nonprescription Medicine (S): Superseded by PS 92(11.2)
PS 92(11.2) Veterinarians; Medical Equipment; Prescription Medicine; Nonprescription Medicine (S): Modified by SN 99(12); Modified and Superseded by PS 2001(9)
PS 92(12) Limited Liability Companies (C); Partnership; Returns (I): Modified and superseded by PS 92(12.1)
PS 92(12.1) Limited Liability Companies (C); Partnership; Returns (I):
PS 92(13) Audio Production; Video Production; Tangible Personal Property; Intangible Personal Property; Resale of Services; Resale of Tangible Personal Property (S): Cited in Ruling 95-7
PS 92(14) Motor Vehicle Fuels Tax (M): Superseded by PS 92(14.1)
PS 92(14.1) Motor Vehicle Fuels Tax (M): Superseded by PS 92(14.2)
PS 92(14.2) Motor Vehicle Fuels Tax (M): Modified and superseded by PS 92(14.3)
PS 92(14.3) Motor Vehicle Fuels Tax (M): Modified and superseded by PS 92(14.4)
PS 92(14.4) Motor Vehicle Fuels Tax (M):
PS 92(15) Room Occupancy; Meals (S): Superseded by PS 92(15.1)
PS 92(15.1) Room Occupancy; Meals (S):Cited in Ruling 95-6; modified and superseded by PS 2001(13)
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1993 POLICY STATEMENTS
PS 93(1) Commercial Fishing; Vessels (S): Superseded by PS 93(1.1)
PS 93(1.1) Commercial Fishing; Vessels (S): Superseded by PS 93(1.2)
PS 93(1.2) Commercial Fishing; Vessels (S): Superseded by PS 93(1.3)
PS 93(1.3) Commercial Fishing; Vessels (S): Superseded by PS 93(1.4)
PS 93(1.4) Commercial Fishing; Vessels (S): Superseded by PS 93(1.5)
PS 93(1.5) Commercial Fishing; Vessels (S): Superseded by PS 93(1.6)
PS 93(1.6) Commercial Fishing; Vessels (S): Superseded by PS 2000(3)
PS 93(2) Governmental Exemption (General) (S): Amplified by SN 96(11); cited in PS 98(7); modified and superseded by PS 2007(6)
PS 93(3) Employment Agencies; Personnel Agencies; Leased Employees (S): Superseded by PS 93(3.1)
PS 93(3.1) Employment Agencies; Personnel Agencies; Leased Employees (S): Superseded by PS 93(3.2); cited in Rulings 94-17,97-1 and 97-5; clarified by Ruling 94-18
PS 93(3.2) Employment Agencies; Payroll Expense Exclusion; Personnel Agencies; Leased Employees (S):Cited in IP 2000(26); modified and superseded by PS 2007(7)
PS 93(4) Assessments; Retailer (S): Modified and superseded by PS 2013(1)
PS 93(5) Real Estate Conveyance Tax (M); Limited Liability Companies (C): Modified and superseded by PS 93(5.1)
PS 93(5.1) Real Estate Conveyance Tax (M); Limited Liability Companies (C): Modified and superseded by SN 98(3)
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1994 POLICY STATEMENTS
PS 94(1) Containers; Fulfillment Services; Packing & Crating; Resale of Tangible Personal Property (S):
PS 94(2) Maintenance, Repair & Warranty Contracts; Resale of Tangible Personal Property; Resale of Services (S): Amplified by PS 96(10); modified by SN 2000(2); obsoleted in part by AN 2000(8)
PS 94(3) Utility Exemptions (Agricultural, Manufacturing, Residential, General) (S): Superseded by PS 94(3.1)
PS 94(3.1) Utility Exemptions (Agricultural, Manufacturing, Residential, General) (S): Modified and superseded by PS 94(3.2)
PS 94(3.2) Utility Exemptions (Agricultural, Manufacturing, Residential, General ) (S): Cited in Rulings 96-6, 99-3 and PS 98(8)
PS 94(4) Petroleum Products Gross Earnings Tax (M): Modified and superseded by PS 94(4.1)
PS 94(4.1) Petroleum Products Gross Earnings Tax (M): Modified and superseded by PS 2001(10)
PS 94(5) Air Pollution Control Facilities (S); Air Pollution Abatement Facility Credit (C): Modified and superseded by PS 99(2)
PS 94(6) Refuse Removal (S): Superseded by PS 99(5)
PS 94(7) Contractors (In General); Fabrication (Exemptions); Fabrication Labor; Installation (Real Property); Manufacturing; Manufacturing Recovery Act; Real Property (Industrial, Commercial and Income-Producing), General (S):
PS 94(8) Flight Instruction/Chartering (S): Modified and superseded by PS 94(8.1)
PS 94(8.1) Flight Instruction/Chartering (S):Cited in IP 2000(26)
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1995 POLICY STATEMENTS
PS 95(1) Administrative/Procedural (Misc) (M): Modified and superseded in part by AN 95(7); superseded by PS 95(1.1)
PS 95(1.1) Administrative/Procedural (Misc) (M): Superseded by PS 95(1.2)
PS 95(1.2) Administrative/Procedural (Misc) (M): Modified and superseded by PS 2000(8)
PS 95(2) Governmental Exemption (General) (S): Cited in PS 98(4),PS 98(7);Modified and superseded by PS 2000(1.1)
PS 95(3) Meals; Food and Beverages (S): Modified by SN 97(3); Superseded by PS 99(1)
PS 95(4) Printers/Printed Materials/Publishers; Photocopying (S): Modified and superseded by PS 2001(7)
PS 95(5) Graphic Design; Advertising; Cooperative Direct Mail Advertising; Printers/Printed Materials/Publishers; Intangible Personal Property (S)
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1996 POLICY STATEMENTS
PS 96(1) Withholding (I): Modified and superseded by PS 2002(1)
PS 96(2) Discounts (S):
PS 96(3) Admissions Tax (M):
PS 96(4) Refunds (C), (M), (I), (S):
PS 96(5) Promotional Items; Resale of Tangible Personal Property (S):
PS 96(6) Low and Moderate Income Housing (S): Superseded by PS 96(6.1)
PS 96(6.1) Low and Moderate Income Housing (S): Modified and superseded by PS 2002(6)
PS 96(7) Meals; Exempt Organizations; Governmental Exemption (General); Room Occupancy Tax (S): Modified and superseded in part by SN 98(11); modified by PS 2000(1.1); amplified by IP 2002(11); modified and superseded by PS 2003(4)
PS 96(8) Waste Treatment Facilities (S): Modified and superseded by PS 99(3)
PS 96(9) Alcoholic Beverages Tax (M): Suspended by AN 96(9); obsoleted by SN 97(6)
PS 96(10) Motor Vehicle Rental; Trade-Ins; Maintenance, Repair & Warranty Contracts (S):
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1997 POLICY STATEMENTS
No Policy Statements were issued in 1997
1998 POLICY STATEMENTS
PS 98(1) Coupons; Cash Equivalents; Discounts; Promotional Items; Rebates; Gross Receipts/Sales Price; Intangible Personal Property (S): Superseded by PS 98(1.1)
PS 98(1.1) Coupons; Cash Equivalents; Discounts; Promotional Items; Rebates; Gross Receipts/Sales Price; Intangible Personal Property (S): Cited in IP 99(2.1); Superseded by PS 2007(5)
PS 98(2) Computer & Data Processing Services; Computer Software; Internet Access Services; Nexus; Promotional Items; Retailer; Use Tax (S):Amplified by PS 98(6); Cited in PS 98(8),IP 2000(26); Modified and superseded by PS 2003(2)
PS 98(3) Computer & Data Processing Services; Computer Equipment; Computer Software; Consulting Services, Business; Installation of Tangible Personal Property; Internet Access Services; Maintenance Services to Tangible Personal Property; Maintenance, Repair & Warranty Contracts; Personnel Agencies; Repair Services to Tangible Personal Property; Stenographic Services; Training (S): Cited in PS 98(8),IP 2000(26); Modified and superseded by PS 2003(3)
PS 98(4) Governmental Exemption (General); Meals; Room Occupancy Tax (S): Modified and superseded by PS 2006(3) and PS 2006(4)
PS 98(5) Refunds; Aircraft; Motor Vehicles; Vessels (S): Cited in PS 2001(1)
PS 98(6) Internet Access Services; Community Antenna Television Services (S); Community Antenna Television System Companies Tax (M): Modified and Superseded by PS 2001(8)
PS 98(7) Rental Surcharge; Tourism Account Surcharge (M); Governmental Exemption (General) (S): Modified by PS 2000(1.1); Modified and superseded by PS 2000(5)
PS 98(8) Biotechnology Industry (S): Cited in IP 2000(26)
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1999 POLICY STATEMENTS
PS 99(1) Food and Beverages; Meals; Vending Machines; Resale of Tangible Personal Property; Exempt Organizations; Exempt/Nonprofit Organizations, Sales By; Hospitals and Health Care Centers; Nursing and Rest Homes (S): Cited in IP 2000(26); modified and superseded by PS 2002(2)
PS 99(2) Air Pollution Control Facilities (S):
PS 99(3) Waste Treatment Facilities (S): Modified and superseded by PS 2014(1)
PS 99(4) Taxpayers, Rights of (M): Modified and superseded by PS 2001(3)
PS 99(5) Refuse Removal (S):
PS 99(6) Health Care Centers Tax (M); Hospitals and Health Care Centers (S):
PS 99(7) Insurance Premiums Tax (M):
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2000 POLICY STATEMENTS
PS 2000(1) Governmental Exemption (General) (S): Superseded by PS 2000(1.1)
PS 2000(1.1) Governmental Exemption (General)(S): Superseded by PS 2009(2)
PS 2000(2) Alcoholic Beverages Tax (M):
PS 2000(3) Commercial Fishing; Vessels (S); Estimated Tax (I): Obsoleted by IP 2000(25)
PS 2000(4) Consulting Services, Business; Training (S):Cited in IP 2000(26),Ruling 2015-2
PS 2000(5) Rental Surcharge; Tourism Account Surcharge (M); Governmental Exemption (General) (S):Cited in IP 2000(26); modified and superseded by PS 2002(5)
PS 2000(6) Safety Apparel (S): Cited in IP 2000(26); superseded by PS 2004(4)
PS 2000(7) Administrative/Procedural (Misc); Precedential Value; Rulings (M): Modified and superseded by PS 2008(2)
PS 2000(8) Administrative/Procedural (Misc); Rulings (M):
2001 POLICY STATEMENTS
PS 2001(1) Uncollectible Accounts (S):
PS 2001(2) Room Occupancy Tax (S):
PS 2001(3) Taxpayers, Rights of (M): Modified and superseded by PS 2007(2)
PS 2001(4) Armed Forces; Motor Vehicles (S):
PS 2001(5) Food and Beverages; Meals; Records of Retailers; Vending Machines (S): Cited in PS 2002(2)
PS 2001(6) Clothing/Fabric/Footwear (S): Modified and superseded by SN 2003(3)
PS 2001(7) Printers/Printed Materials/Publishers; Photocopying (S):
PS 2001(8) Internet Access Services; Community Antenna Television Services (S); Community Antenna Television System Companies Tax (M):
PS 2001(9) Veterinarians; Medical Equipment; Prescription Medicine; Nonprescription Medicine (S):Cited in SN 2001(3); modified and superseded in part by IP 2015(1)
PS 2001(10) Petroleum Products Gross Earnings Tax (M):
PS 2001(11) Admissions Tax (M): Health and Athletic Club Services (S)
PS 2001(12) Computer Software; Manufacturing (S):
PS 2001(13) Room Occupancy Tax; Meals (S): Modified and superseded by PS 2003(1)
PS 2001(14) Financial Disability (M); Refunds (M, I, S):
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2002 POLICY STATEMENTS
PS 2002(1) Withholding (I): Modified and superseded by PS 2002(1.1)
PS 2002(1.1) Withholding (I): Modified and superseded by PS 2003(5)
PS 2002(2) Food and Beverages; Meals; Vending Machines; Resale of Tangible Personal Property; Exempt Organizations; Exempt/Nonprofit Organizations, Sales By; Hospitals and Health Care Centers; Nursing and Rest Homes (S):
PS 2002(3) Exempt/Nonprofit Organizations, Sales By; Governmental Exemption (General); Resale of Tangible Personal Property(S):
PS 2002(4) Returns and Reports, Filing (M); Returns (C), (I), (S): Modified and superseded by PS 2005(4)
PS 2002(5) Rental Surcharge; Tourism Account Surcharge (M); Governmental Exemption (General) (S): Modified and superseded in part by SN 2018(5); modified and superseded by PS 2019(2)
PS 2002(6) Low and Moderate Income Housing (S):
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2003 POLICY STATEMENTS
PS 2003(1) Room Occupancy Tax; Meals (S): Modified and superseded by PS 2017(7)
PS 2003(2) Computer & Data Processing Services; Computer Software; Internet Access Services; Nexus; Retailer; Use Tax (S): Modified and superseded by PS 2004(2)
PS 2003(3) Computer & Data Processing Services; Computer Equipment; Computer Software; Consulting Services, Business; Installation of Tangible Personal Property; Internet Access Services; Maintenance Services to Tangible Personal Property; Maintenance, Repair & Warranty Contracts; Personnel Agencies; Rate of Tax; Repair Services to Tangible Personal Property; Stenographic Services; Training (S): Modified and superseded by PS 2004(3)
PS 2003(4) Meals; Exempt Organizations; Exempt/Nonprofit Organizations, Sales By; Governmental Exemption (General); Refunds (S): Modified and superseded by PS 2006(3)
PS 2003(5) Withholding (I): Modified and superseded by PS 2004(1)
PS 2003(6) Taxable Income, Resident Individuals (I): Modified and superseded by PS 2005(2)
PS 2003(7) Insurance Premiums Tax (M):
PS 2003(8) Health Care Centers Tax (M):
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2004 POLICY STATEMENTS
PS 2004(1) Withholding (I): Modified and superseded by PS 2005(1)
PS 2004(2) Computer & Data Processing Services; Computer Software; Internet Access Services; Nexus; Promotional Items; Retailer; Use Tax (S): Modified and Superseded in part by SN 2015(5); obsoleted in part by SN 2019(8)
PS 2004(3) Computer & Data Processing Services; Computer Equipment; Computer Software; Consulting Services, Business; Installation of Tangible Personal Property; Internet Access Services; Maintenance Services to Tangible Personal Property; Maintenance, Repair & Warranty Contracts; Personnel Services; Rate of Tax; Repair Services to Tangible Personal Property; Stenographic Services; Training (S): Modified and superseded by PS 2006(8)
PS 2004(4) Safety Apparel (S): obsoleted by SN 2019(10)
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2005 POLICY STATEMENTS
PS 2005(1) Withholding (I): Modified and superseded by PS 2006(1)
PS 2005(2) Taxable Income, Resident Individuals (I):
PS 2005(3) Vessels; Fabrication Labor; Maintenance Services to Tangible Personal Property; Maintenance, Repair & Warranty Contracts; Repair Services to Tangible Personal Property (S): Superseded by IP 2006(12)
PS 2005(4) Returns and Reports, Filing (M); Returns (C), (I), (S): Modified and superseded by PS 2008(3)
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2006 POLICY STATEMENTS
PS 2006(1) Withholding (I): Modified and superseded by PS 2007(1)
PS 2006(2) Never issued
PS 2006(3) Meals; Exempt Organizations; Exempt/Nonprofit Organizations, Sales By; Governmental Exemption (General); Refunds (S):
PS 2006(4) Governmental Exemption (General); Meals; Room Occupancy Tax (S): Modified and superseded by PS 2010(7)
PS 2006(5) Never issued
PS 2006(6) Magazines; Newspapers; Retailer(S): Obsoleted in part by SN 2019(8)
PS 2006(7) Withdrawn
PS 2006(8) Computer & Data Processing Services; Computer Equipment; Computer Software; Consulting Services, Business; Installation of Tangible Personal Property; Internet Access Services; Maintenance Services to Tangible Personal Property; Maintenance, Repair & Warranty Contracts; Personnel Services; Rate of Tax; Repair Services to Tangible Personal Property; Stenographic Services; Training (S): Modified and superseded in part by SN 2015(5); obsoleted in part by SN 2019(8)
PS 2006(9) Audio Production; Video Production (S):
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2007 POLICY STATEMENTS
PS 2007(1) Withholding (I): Modified and superseded by PS 2008(1)
PS 2007(2) Taxpayers, Rights of (M): Modified and superseded by PS 2008(4)
PS 2007(3) Rental Surcharge (M): Modified and superseded by SN 2018(5)
PS 2007(4) Credits; Film Production Credit (C); Withholding (I); Gross Receipts/Sales Price; Payroll Expense Exclusion (S); Business Entity Tax (M):
PS 2007(5) Coupons; Cash Equivalents; Discounts; Promotional Items; Rebates; Gross Receipts/Sales Price; Intangible Personal Property (S):
PS 2007(6) Governmental Exemption (General) (S): Modified and Superseded by PS 2011(4)
PS 2007(7) Employment Agencies; Payroll Expense Exclusion; Personnel Agencies; Leased Employees (S):Cited in Ruling 2015-2
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2008 POLICY STATEMENTS
PS 2008(1) Withholding (I): Modified and superseded by PS 2009(1)
PS 2008(2) Administrative/Procedural (Misc); Precedential Value; Rulings (M):
PS 2008(3) Returns and Reports, Filing (M); Returns (C ), (I ), (S): Modified and superseded by PS 2012(2)
PS 2008(4) Taxpayers, Rights of (M): Modified and superseded by PS 2017(1)
2009 POLICY STATEMENTS
PS 2009(1) Withholding (I): Modified and superseded by PS 2011(2)
PS 2009(2) Governmental Exemption (General) (S); Motor Vehicle Fuels Tax; Rental Surcharge; Tourism Account Surcharge (M): Superseded by PS 2019(1)
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2010 POLICY STATEMENTS
PS 2010(1) Interest and Penalties (M): Superseded by PS 2013(5)
PS 2010(7) Governmental Exemption (General); Meals; Room Occupancy Tax(S):
2011 POLICY STATEMENTS
PS 2011(1) Cigarette Tax (M):
PS 2011(2) Withholding (I): Modified and Superseded by PS 2015(5)
PS 2011(3) Electronic Funds Transfer; Returns and Reports, Filing (M): Superseded by PS 2020(2)
PS 2011(4) Governmental Exemption (General) (S): Modified and superseded by PS 2015(1)
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2012 POLICY STATEMENTS
PS 2012(2) Returns and Reports, Filing (M); Returns (C), (I), (S): Modified and superseded by PS 2015(2)
2013 POLICY STATEMENTS
PS 2013(1) Assessments; Retailer (S):
PS 2013(2)
PS 2013(3) Drop Shipment (S):
PS 2013(4)
PS 2013(5) Interest and Penalties (M): Superseded by PS 2014(4)
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2014 POLICY STATEMENTS
PS 2014(1) Waste Treatment Facilities (S):
PS 2014(4) Interest and Penalties (M): Superseded by PS 2015(4)
2015 POLICY STATEMENTS
PS 2015(1) Governmental Exemption (General) (S): Modified and superseded by PS 2015(1.1)
PS 2015(1.1) Governmental Exemption (General) (S):
PS 2015(2) Returns and Reports, Filing (M); Returns (C),(I), (S)
PS 2015(3) Not issued
PS 2015(4) Interest and Penalties (M): Superseded by PS 2017(6)
PS 2015(5) Withholding (I): Modified and superseded by PS 2018(1)
PS 2015(6) Withholding (I)
2016 POLICY STATEMENTS
PS 2016(1) Not issued
PS 2016(2) Joint Filing by Spouses; Returns (I)
PS 2016(3) Resident Individuals (General) (I)
PS 2016(4) Returns and Reports, Filing (M); Returns (C), (I), (S)
2017 POLICY STATEMENTS
PS 2017(1) Taxpayers, Rights of (M)
PS 2017(2) Room Occupancy Tax (S)
PS 2017(3) Room Occupancy Tax (S): Modified and superseded by SN 2019(9)
PS 2017(6) Interest and Penalties (M): Superseded by PS 2018(3)
PS 2017(7) Room Occupancy Tax; Food and Beverages; Health and Athletic Clubs; Meals; Miscellaneous Personal Services(S):
PS 2018(1) Withholding (I)
PS 2018(2)
PS 2018(3) Interest and Penalties (M): Superseded by PS 2019(3)
PS 2019(1) Governmental Exemption (General) (S); Motor Vehicle Fuels Tax; Tourism Account Surcharge (M):
PS 2019(2) Rental Surcharge; Tourism Account Surcharge (M); Governmental Exemption (General) (S):
PS 2019(3) Interest and Penalties (M):
PS 2019(4) Dry Cleaning and Laundry Services; Use Tax (S); Dry Cleaning Establishment Surcharge (M):
PS 2019(5) Food and Beverages; Meals; Vending Machines; Resale of Tangible Personal Property; Exempt Organizations; Exempt/Nonprofit Organizations, Sales By; Hospitals and Health Care Centers; Nursing and Rest Homes (S): Revoked by AN 2019(1)
PS 2020(2) Electronic Funds Transfer; Returns and Reports, Filing (M):
1991 | 1992 | 1993 | 1994 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005
2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021
1991 INFORMATIONAL PUBLICATIONS
IP 91(1) Estimated Tax (Declarations); Taxable Income, Resident Individuals (I): Superseded by IP 91(1.1)
IP 91(1.1) Estimated Tax (Declarations); Taxable Income, Resident Individuals (I): Superseded by IP 91(1.2)
IP 91(1.2) Estimated Tax (Declarations); Taxable Income, Resident Individuals (I): Superseded by IP 91(1.3)
IP 91(1.3) Estimated Tax (Declarations); Taxable Income, Resident Individuals (I): Superseded by IP 91(1.4)
IP 91(1.4) Estimated Tax (Declarations); Taxable Income, Resident Individuals (I):
IP 91(3) Use Tax (S): Superseded by Form OP-186
1992 INFORMATIONAL PUBLICATIONS
IP 92(1) Retailer (New Business) (S): Superseded by IP 92(1.1)
IP 92(1.1) Retailer (New Business) (S): Superseded by IP 92(1.2)
IP 92(1.2) Retailer (New Business) (S): Superseded by IP 92(1.3)
IP 92(1.3) Retailer (New Business) (S): Modified and Superseded by IP 92(1.4)
IP 92(1.4) Retailer (New Business) (S): Modified and Superseded by IP 92(1.5)
IP 92(1.5) Retailer (New Business) (S): Modified and Superseded by IP 2000(24)
IP 92(2) Allocation and Apportionment; Taxable Income, Nonresident Individuals (I): Superseded by IP 92(2.1)
IP 92(2.1) Allocation and Apportionment; Taxable Income, Nonresident Individuals (I): Modified and superseded by IP 92(2.2)
IP 92(2.2) Allocation and Apportionment; Taxable Income, Nonresident Individuals (I): Modified and superseded by IP 92(2.3)
IP 92(2.3) Allocation and Apportionment; Taxable Income, Nonresident Individuals (I): Modified and superseded by IP 92(2.4)
IP 92(2.4) Allocation and Apportionment; Taxable Income, Nonresident Individuals (I) Replaced by IP 92(2.5)
IP 92(2.5) Allocation and Apportionment; Taxable Income, Nonresident Individuals; Extensions of Time (I): Superseded by IP 99(32)
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IP 92(3) Personal Taxes: Superseded by IP 92(3.1)
IP 92(3.1) Personal Taxes: Superseded by IP 92(3.2)
IP 92(3.2) Personal Taxes: Superseded by IP 92(3.3)
IP 92(3.3) Personal Taxes: Superseded by IP 92(3.4)
IP 92(3.4) Personal Taxes: Modified and superseded by IP 92(3.5)
IP 92(3.5) Personal Taxes: Superseded by IP 99(3)
IP 92(4)Tips for Senior Citizens: Superseded by IP 92(4.1)
IP 92(4.1) Tips for Senior Citizens: Superseded by IP 92(4.2)
IP 92(4.2) Tips for Senior Citizens: Modified and superseded by IP 92(4.3)
IP 92(4.3) Tips for Senior Citizens:
IP 92(4.4) Tips for Senior Citizens: Superseded by IP 99(2)
IP 92(5) Estimated Tax (I): Superseded by IP 92(5.1)
IP 92(5.1) Estimated Tax (I): Superseded by IP 92(5.2)
IP 92(5.2) Estimated Tax (I): Superseded by IP 92(5.3)
IP 92(5.3) Estimated Tax (I): Superseded by IP 92(5.4)
IP 92(5.4) Estimated Tax (I): Superseded by IP 92(5.5)
IP 92(5.5) Estimated Tax (I):Replaced by IP 92(5.6)
IP 92(5.6) Estimated Tax (I): Replaced by IP 92(5.7)
IP 92(5.7) Estimated Tax (I): Replaced by IP 92(5.8)
IP 92(5.8) Estimated Tax (I):Cited in IP 99(3); Replaced by IP 99(35)
IP 92(6) Business Taxes: Superseded by IP 92(6.1)
IP 92(6.1) Business Taxes: Modified and superseded by IP 92(6.2)
IP 92(6.2) Business Taxes: Modified and superseded by IP 92(6.3)
IP 92(6.3) Business Taxes: Modified and superseded by IP 99(11)
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IP 92(7) Marijuana and Controlled Substances Tax (M):Replaced by IP 92(7.1)
IP 92(7.1) Marijuana and Controlled Substances Tax (M):Replaced by IP 99(20)
IP 92(8) Withholding (I): Superseded by IP 92(8.1)
IP 92(8.1) Withholding (I): Superseded by IP 92(8.2)
IP 92(8.2) Withholding (I):Clarified by PS 96(1); Superseded in part by AN 96(3); superseded by IP 92(8.3)
IP 92(8.3) Withholding (I): Modified and superseded by IP 92(8.4)
IP 92(8.4) Withholding (I): Modified and superseded by IP 2000(11)
IP 92(9) Withholding (I): Superseded by IP 92(9.1)
IP 92(9.1) Withholding (I): Superseded by IP 92(9.2)
IP 92(9.2) Withholding (I): Clarified by PS 96(1); superseded by IP 92(9.3)
IP 92(9.3) Withholding (I): Superseded by IP 92(9.4)
IP 92(9.4) Withholding (I): Superseded by IP 92(9.5)
IP 92(9.5) Is My Withholding Correct? (I): Modified and superseded by IP 99(1)
IP 92(10) Withholding; Returns (I): Superseded by IP 92(10.1)
IP 92(10.1) Withholding; Returns (I): Superseded by IP 92(10.2)
IP 92(10.2) Withholding; Returns (I): Superseded by IP 92(10.3)
IP 92(10.3) Withholding; Returns (I): Superseded by IP 92(10.4)
IP 92(10.4) Withholding; Returns (I): Superseded by IP 92(10.5)
IP 92(10.5) Withholding; Returns (I): Superseded by IP 92(10.6)
IP 92(10.6) Withholding; Returns (I): Superseded by IP 99(26)
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1993 INFORMATIONAL PUBLICATIONS
IP 93(1) Agricultural Production; Utility Exemption (Agricultural) (S): Superseded by IP 93(1.1)
IP 93(1.1) Agricultural Production; Utility Exemption (Agricultural) (S): Modified and superseded by IP 93(1.2)
IP 93(1.2) Agricultural Production; Utility Exemption (Agricultural) (S): Modified and superseded by IP 93(1.3)
IP 93(1.3) Agricultural Production; Utility Exemption (Agricultural) (S): Modified and superseded by IP 93(1.4)
IP 93(1.4) Agricultural Production; Utility Exemption (Agricultural) (S); Estimated Tax (I): Modified and superseded by IP 97(8.1)
IP 93(2) Electronic Funds Transfer (M): Superseded by IP 93(2.1)
IP 93(2.1) Electronic Funds Transfer (M): Modified and superseded by IP 99(16)
IP 93(3) Use Tax (S): Modified and Superseded by IP 93(3.1)
IP 93(3.1) Use Tax (S): Superseded by IP 2001(15)
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IP 93(4) Resale of Tangible Personal Property; Resale of Services (S): Superseded by IP 93(4.1)
IP 93(4.1) Resale of Tangible Personal Property; Resale of Services (S): Modified and superseded by IP 93(4.2)
IP 93(4.2) Resale of Tangible Personal Property; Resale of Services (S): Superseded by IP 2000(14)
IP 93(5) Withholding; Returns (I): Superseded by IP 93(5.1)
IP 93(5.1) Withholding; Returns (I): Superseded by IP 93(5.2)
IP 93(5.2) Withholding; Returns (I): Superseded by IP 93(5.3)
IP 93(5.3) Withholding; Returns (I): Superseded by IP 93(5.4)
IP 93(5.4) Withholding; Returns (I): Superseded by IP 93(5.5)
IP 93(5.5) Withholding; Returns (I): Superseded by IP 99(25)
IP 93(6) Estimated Tax (I): Superseded by IP 93(6.1)
IP 93(6.1) Estimated Tax (I): Modified and superseded by IP 93(6.2)
IP 93(6.2) Estimated Tax (I): Modified and superseded by IP 93(6.3)
IP 93(6.3) Estimated Tax (I): Modified and superseded by IP 93(6.4)
IP 93(6.4) Estimated Tax (I): Modified and superseded by IP 93(6.5)
IP 93(6.5) Estimated Tax (I): Cited in IP 92(5.8),IP 99(3); modified and superseded by IP 99(33)
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1994 INFORMATIONAL PUBLICATIONS
IP 94(1) Gift Tax (M): Superseded by IP 94(1.1)
IP 94(1.1) Gift Tax (M): Superseded by IP 99(9)
IP 94(2) Alternative Minimum Tax (I): Superseded by IP 94(2.1)
IP 94(2.1) Alternative Minimum Tax (I): Modified and superseded by IP 94(2.2)
IP 94(2.2) Alternative Minimum Tax (I): Modified and superseded by IP 94(2.3)
IP 94(2.3) Alternative Minimum Tax (I): Modified and superseded by IP 94(2.4)
IP 94(2.4) Alternative Minimum Tax (I): Cited in IP 99(3); Modified and superseded by IP 2001(9)
IP 94(3)-(3.4) "Topical" Index to Rulings and Administrative Pronouncements (M): Replaced by IP 95(7), IP 95(9), IP 95(12) and IP 95(13)
IP 94(4) - (4.6) "Numerical" Index to Rulings and Administrative Pronouncements, As Affected, If At All, By Later-Issued Rulings and Pronouncements (M): Replaced by IP 96(2)
IP 94(5) Getting Started In Business: Understanding Connecticut Taxes: Cited in IP 99(11)
IP 94(6) Credits (C):
IP 94(7) Estimated Tax (I): Obsoleted by IP 2007(28)
IP 94(8) Returns (I)
IP 94(8.1) Returns (I)
IP 94(8.2) Returns (I)
IP 94(8.3) Returns (I)
IP 94(8.4) Returns (I): Cited in IP 96(8.2)
IP 94(9.5) Getting Started in Business: Replaced by IP 99(21)
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1995 INFORMATIONAL PUBLICATIONS
IP 95(1) Contractors (General); Contractors (Exempt Purchases); Real Property (Industrial, Commercial, Income-Producing), General; Real Property (Industrial, Commercial, Income-Producing), New Construction; Real Property (Industrial, Commercial, Income-Producing), Renovation; Real Property (Residential); Installation (Real Property); Construction Materials; Consulting Services, Environmental; Excavating; Maintenance of Real Property; Janitorial Services; Swimming Pool Cleaning and Maintenance Services/Installation; Maintenance, Repair & Warranty Contracts; Repairs to Tangible Personal Property; Maintenance of Tangible Personal Property (S): Superseded by IP 95(1.1)
IP 95(1.1) Contractors (General); Contractors (Exempt Purchases); Real Property (Industrial, Commercial, Income-Producing), General; Real Property (Industrial, Commercial, Income-Producing), New Construction; Real Property (Industrial, Commercial, Income-Producing), Renovation; Real Property (Residential); Installation (Real Property); Construction Materials; Consulting Services, Environmental; Excavating; Maintenance of Real Property; Janitorial Services; Swimming Pool Cleaning and Maintenance Services/Installation; Maintenance, Repair & Warranty Contracts; Repairs to Tangible Personal Property; Maintenance of Tangible Personal Property (S): Modified by AN 95(5); cited in AN 99(1), IP 99(11); replaced by IP 99(19)
IP 95(2) Credits (C): Superseded by IP 95(2.1)
IP 95(2.1) Credits (C): Cited in AN 99(1), IP 99(11), IP 2001(14); Superseded in part and supplemental by SN 2000(15); Superseded by IP 2001(17)
IP 95(3) Motor Carrier Road Tax (M): Modified and superseded by IP 95(3.1)
IP 95(3.1) Motor Carrier Road Tax (M):
IP 95(4) Exempt Income (C):
IP 95(5) Amnesty (M):
IP 95(6) Motor Vehicle Fuels Tax; Motor Carrier Road Tax (M): Replaced by IP 95(6.1)
IP 95(6.1) Motor Vehicle Fuels Tax; Motor Carrier Road Tax (M):
IP 95(7) Topical Index (Miscellaneous Taxes and Administrative Topics) (M): Replaced by IP 95(7.1)
IP 95(7.1) Topical Index (Miscellaneous Taxes and Administrative Topics) (M): Replaced by IP 96(4)
IP 95(8) Amnesty (M):
IP 95(9) Topical Index (Sales and Use Taxes) (M): Replaced by IP 95(9.1)
IP 95(9.1) Topical Index (Sales and Use Taxes) (M): Replaced by IP 96(3)
IP 95(10) Never Issued
IP 95(11) Motor Vehicle Fuels Tax; Motor Carrier Road Tax (M): Replaced by IP 95(11.1)
IP 95(11.1) Motor Vehicle Fuels Tax; Motor Carrier Road Tax (M): Replaced by IP 95(11.2)
IP 95(11.2) Motor Vehicle Fuels Tax; Motor Carrier Road Tax (M): Replaced by IP 95(11.3)
IP 95(11.3) Motor Vehicle Fuels Tax; Motor Carrier Road Tax (M):
IP 95(12) Topical Index (Income Tax) (M): Replaced by IP 96(5)
IP 95(13) Topical Index (Corporation Business Tax) (M): Replaced by IP 96(6)
IP 95(14) Manufacturing; Fabrication (Exemptions); Processing; Manufacturing Recovery Act (S): Cited in AN 99(1),IP 99(11)
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1996 INFORMATIONAL PUBLICATIONS
IP 96(1) Understanding Connecticut Taxes Clearly - (seminar handout): Replaced by IP 96(1.1)
IP 96(1.1) Understanding Connecticut Taxes Clearly - (seminar handout): Replaced by IP 96(1.2)
IP 96(1.2) Understanding Connecticut Taxes Clearly - (seminar handout): Replaced by IP 96(1.3)
IP 96(1.3) Understanding Connecticut Taxes Clearly - (seminar handout): Replaced by IP 97(1)
IP 96(2)-(2.3) "Numerical" Index to Rulings and Administrative Pronouncements, As Affected, If At All, By Later-Issued Rulings and Pronouncements (M): Replaced by IP 97(2)
IP 96(3)-(3.3) Topical Index (Sales and Use Taxes) (M): Replaced by IP 97(3)
IP 96(4)-(4.3) Topical Index (Miscellaneous Taxes and Administrative Topics) (M): Replaced by IP 97(4)
IP 96(5)-(5.3) Topical Index (Income Tax) (M): Replaced by IP 97(5)
IP 96(6)-(6.3) Topical Index (Corporation Business Tax) (M): Replaced by IP 97(6)
IP 96(7) Withholding (I): Superseded by IP 96(7.1)
IP 96(7.1) Withholding (I): Superseded by IP 96(7.2)
IP 96(7.2) Withholding (I): Modified and Superseded by IP 92(8.4)
IP 96(8) Returns (I)
IP 96(8.1) Returns (I)
IP 96(8.2) Returns (I): Modified and Superseded by IP 99(31)
IP 96(9) Credit for Property Tax Paid on Motor Vehicle or Residence (I): Obsoleted by IP 97(9)
IP 96(10) Use Tax (S): Modified and Superseded by IP 96(10.1)
IP 96(10.1) Use Tax (S): Superseded by IP 96(10.2)
IP 96(10.2) Use Tax (S): Superseded by IP 99(28)
IP 96(11) Attorney Occupational Tax (M): Superseded by IP 98(9)
IP 96(12) Disclosure of Documents/Information (M): Modified and superseded by IP 2000(27);
IP 96(13) (Never Issued)
IP 96(14) Disclosure of Documents/Information (M): Modified and superseded by IP 2001(20)
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1997 INFORMATIONAL PUBLICATIONS
IP 97(1) Understanding Connecticut Taxes Clearly (seminar handout): Replaced by IP 98(7)
IP 97(2)-(2.3) "Numerical" Index to Rulings and Administrative Pronouncements, As Affected, If At All, By Later-Issued Rulings and Pronouncements (M): Replaced by IP 98(2)
IP 97(3)-(3.3) Topical Index (Sales and Use Taxes) (M): Replaced by IP 98(3)
IP 97(4)-(4.3) Topical Index (Miscellaneous Taxes and Administrative Topics) (M): Replaced by IP 98(4)
IP 97(5)-(5.3) Topical Index (Income Tax) (M): Replaced by IP 98(5)
IP 97(6)-(6.3) Topical Index (Corporation Business Tax) (M): Replaced by IP 98(6)
IP 97(7) Cabaret Tax (M): Superseded by IP 97(7.1)
IP 97(7.1) Cabaret Tax (M): Cited in IP 99(3)
IP 97(8) Agricultural Production (S): Estimated Tax (I): Superseded by IP 97(8.1)
IP 97(8.1) Agricultural Production (S): Estimated Tax (I): Cited in IP 92(5.8); Superseded by IP 99(17)
IP 97(9) Credit for Property Tax Paid on Motor Vehicle or Residence (I): Obsoleted by IP 97(9.1)
IP 97(9.1) Credit for Property Tax Paid on Motor Vehicle or Residence (I): Cited in IP 99(3); modified and superseded by IP 99(34)
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1998 INFORMATIONAL PUBLICATIONS
IP 98(1) (Never Issued)
IP 98(2)-(2.2) "Numerical" Index to Rulings and Administrative Pronouncements, Ad Affected, If at All, By Later-Issued Rulings and Pronouncements (M): Modified and superseded by IP 99()
IP 98(3)-(3.2) Topical Index (Sales and Use Taxes) (M): Modified and superseded by IP 99(3)
IP 98(4)-(4.2) Topical Index (Miscellaneous Taxes and Administrative Topics) (M): Modified and superseded by IP 99(6)
IP 98(5)Topical Index (Income Tax) (M): Modified and Superseded by IP 98(5.1)
IP 98(5.1) "Numerical" Index to Rulings and Administrative Pronouncements, As Affected, If At All, By Later- Issued Rulings and Pronouncements (M): Modified and superseded by IP 98(5.2)
IP 98(5.2) "Numerical" Index to Rulings and Administrative Pronouncements, As Affected, If At All, By Later- Issued Rulings and Pronouncements (M): Modified and Superseded by IP 99(4)
IP 98(6) Topical Index (Corporation Business Tax) (M): Modified and superseded by IP 98(6.1)
IP 98(6.1) Topical Index (Corporation Business Tax) (M): Modified and superseded by IP 98(6.2)
IP 98(6.2) Topical Index (Corporation Business Tax) (M): Modified and superseded by IP 99(6)
IP 98(7) Understanding Connecticut Taxes Clearly:
IP 98(8) Rebate (I)
IP 98(9) Attorney Occupational Tax (M): Modified and superseded by IP 2000(28)
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1999 INFORMATIONAL PUBLICATIONS
IP 99(1) Withholding Tax (Is My Connecticut Withholding Correct?) (I): Replaced by IP 2000(1)
IP 99(2) State Tax Tips For Senior Citizens: Modified and superseded by IP 99(2.1)
IP 99(2.1) State Tax Tips For Senior Citizens: Modified and superseded by IP 2000(20)
IP 99(3) Personal Taxes: Modified and Superseded by IP 99(3.1)
IP 99(3.1) Personal Taxes: Modified and Superseded by IP 2001(12)
IP 99(4)-(4.3) "Numerical" Index to rulings and Administrative Pronouncements, As Affected, If At All, By Later - Issued Rulings and Pronouncements (M): Replaced by IP 00(4)
IP 99(5)-(5.3) Topical Index (Sales and Use Taxes) (M): Replaced by IP 2000(5)
IP 99(6)-(6.3) Topical Index (Miscellaneous Taxes and Administrative Topics) (M): Replaced by IP 2000(6)
IP 99(7)-(7.3) Topical Index (Income Tax) (M): Replaced by IP 2000(2)
IP 99(8)-(8.3) Topical Index (Corporation Business Tax) (M): Replaced by IP 2000(3)
IP 99(9) Gift Tax (M): Cited in IP 99(3),IP 99(2.1)
IP 99(10) Returns, Electronic Filing (I):
IP 99(11) Business Taxes: Modified and superseded by IP 99(11.1)
IP 99(11.1) Business Taxes: Modified and superseded by IP 2001(14)
IP 99(12) Estimated Taxes (C): Superseded by IP 99(12.1)
IP 99(12.1) Estimated Taxes (C): Superseded by IP 2003(37)
IP 99(13) Estimated Taxes; S Corporations (C): Superseded by IP 99(13.1)
IP 99(13.1) Estimated Taxes; S Corporations (C):
IP 99(14) Neighborhood Assistance Program (C), (M): Superseded by IP 2005(29)
IP 99(15) Not issued
IP 99(16) Electronic Funds Transfer (M): Modified and Superseded by IP 2002(17)
IP 99(17) Agricultural Production (S); Estimated Tax (I); Motor Vehicle Fuels Tax (M): Superseded by IP 2000(13)
IP 99(18) Manufacturing; Machinery (Manufacturing);Containers; Fabrication (Exemptions); Packing and Crating; Processing; Manufacturing Recovery Act; Buy Connecticut"; Location of Transaction(S): Modified and superseded by IP 2009(13); cited in IP 99(11.1), IP 2000(26), IP 2001(14)
IP 99(19) Contractor Bonds; Contractors (General); Contractors (Exempt Purchases); Real Property (Industrial, Commercial, Income-Producing), General; Real Property (Industrial, Commercial, Income-Producing), New Construction; Real Property (Industrial, Commercial, Income-Producing), Renovation; Real Property (Residential);Installation (Real Property);Construction Materials; Consulting Services, Environmental; Excavating; Maintenance of Real Property; Janitorial Services; Swimming Pool Cleaning and Maintenance Services/Installation; Maintenance, Repair & Warranty Contracts; Repairs to Tangible Personal Property; Maintenance of Tangible Personal Property(S): Modified and superseded in part by IP 99(11.1), IP 2000(26), IP 2001(14); modified and superseded in part by SN 2003(20); superseded by IP 2004(29)
IP 99(20) Marijuana and Controlled Substances Tax (M):Replaced by IP 99(20.1)
IP 99(20.1) Marijuana and Controlled Substances Tax (M):
IP 99(21)(Getting Started in Business: Understanding Connecticut Taxes): Additional Tax (C); Limited Liability Companies (C), (I); Returns (C ), (I); S Corporations (C), (I); Estimated Tax (General); Partnership (Informational Return); Withholding (General) (I); "Buy Connecticut"; Connecticut/New York Reciprocal Tax Program; Coupons; Location of Transaction; Rebates; Records of Retailers; Reporting Method; Resale of Services; Resale of Tangible Personal Property; Retailer; Returns, Filing; Room Occupancy Tax; Sale and Leaseback; Seller’s Permit; Shipping and Handling; Successor Liability; Trade-Ins; Use Tax (S); Admissions Tax; Alcoholic Beverages Tax; Cabaret Tax; Cigarette Tax; Dues Tax; Licensing and Registration; Motor Carrier Road Tax; Motor Vehicle Fuels Tax; Real Estate Conveyance Tax; Rental Surcharge; Successor Liability; Tourism Account Surcharge (M):
IP 99(21.1) (Getting Started in Business:Understanding Connecticut Taxes): Additional Tax (C); Limited Liability Companies (C), (I); Returns (C ), (I); S Corporations (C), (I); Estimated Tax (General); Partnership (Informational Return); Withholding (General) (I); "Buy Connecticut"; Connecticut/New York Reciprocal Tax Program; Coupons; Location of Transaction; Rate of Tax; Rebates; Records of Retailers; Reporting Method; Resale of Services; Resale of Tangible Personal Property; Retailer; Returns, Filing; Room Occupancy Tax; Sale and Leaseback; Seller’s Permit; Shipping and Handling; Successor Liability; Trade-Ins; Use Tax (S); Admissions Tax; Alcoholic Beverages Tax; Cabaret Tax; Cigarette Tax; Dues Tax; Licensing and Registration; Motor Carrier Road Tax; Motor Vehicle Fuels Tax; Real Estate Conveyance Tax; Rental Surcharge; Successor Liability; Tourism Account Surcharge (M): Replaced by IP 2000(26)
IP 99(22) Never issued
IP 99(23) Never issued
IP 99(24) Never issued
IP 99(25) and addendum Withholding; Returns (I): Amplified by AN 2000(1); superseded by IP 2000(17)
IP 99(26) Withholding; Returns (I): Amplified by AN 2000(1); superseded by IP 2000(16)
IP 99(27) Rebate, Sales Tax (S):
IP 99(28) Use Tax (S): Superseded by IP 2000(21)
IP 99(29) Indians: Joint Filing by Spouses; Resident Individuals, General; Taxable Income, Resident Individuals (I):
IP 99(30) Returns, Electronic Filing (I)
IP 99(31) Returns (I):
IP 99(32) Allocation and Apportionment; Extensions of Time; Nonresident Individuals; Refunds; Resident Individuals; Taxable Income, Nonresident Individuals (Military Pay) (I): Superseded by IP 2000(22)
IP 99(33) Estimated Tax (I): Cited in IP 2000(26); Modified and superseded by IP 2003(35)
IP 99(34) Credit for Property Tax Paid on Motor Vehicle or Residence (I):Cited in IP 99(2.1); modified and superseded by IP 2000(34)
IP 99(35) Estimated Tax (I): Cited in IP 99(2.1),IP 2000(26); Superseded by IP 2003(36)
IP 99(36) Motor Vehicle Fuels Tax (M): Modified and superseded by IP 2001(23)
IP 99(37) Alcoholic Beverages Tax (M): Modified and superseded by IP 2000(15)
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2000 INFORMATIONAL PUBLICATIONS
IP 2000(1) Withholding (Is My Connecticut Withholding Correct?) (I):Replaced by IP 2000(12)
IP 2000(9.1) Direct Payment Permit; Managed Audit/Managed Compliance (S): Modified and superseded by IP 2001(8)
IP 2000(10) Direct Payment Permit; Managed Audit/Managed Compliance (S): Modified and superseded by IP 2001(7)
IP 2000(11) Withholding (I): Modified and Superseded in part by IP 2000(29), IP 2001(31), 2003(9);Cited in IP 2000(26); modified and superseded in part by IP 2003(16);Replaced by IP 2004(8)
IP 2000(12) Withholding (Is My Connecticut Withholding Correct?) (I): Replaced by IP 2001(1)
IP 2000(13) Agricultural Production (S); Estimated Tax (I); Motor Vehicle Fuels Tax (M):Cited in IP 2000(26); superseded by IP 2001(16)
IP 2000(14) Resale of Tangible Personal Property; Resale of Services (S): Modified and superseded by IP 2009(15)
IP 2000(15) Alcoholic Beverages Tax (M): Modified and superseded by IP 2017(17)
IP 2000(16) Withholding; Returns (I): Superseded by IP 2001(21)
IP 2000(17) Withholding; Returns (I): Superseded by IP 2001(19)
IP 2000(18) Administrative/Procedural (Misc); Appeals to Commissioner; Assessments; Bond or Security for Payment of Tax (M):
IP 2000(19) Returns, Electronic Filing (I):
IP 2000(20) Tips for Senior Citizens: Modified and superseded by IP 2001(30)
IP 2000(21) Use Tax (S): Superseded by IP 2002(21)
IP 2000(22) Allocation and Apportionment; Extensions of Time; Nonresident Individuals; Refunds; Resident Individuals; Taxable Income, Nonresident Individuals (Military Pay) (I): Modified and superseded by IP 2001(24)
IP 2000(23) Credit for Property Tax Paid on Motor Vehicle or Residence (I): Modified and superseded by IP 2001(25)
IP 2000(24) Retailer (New Business); Location of Transaction; Records of Retailers; Reporting Method; Returns, Filing; Seller’s Permit (S): Modified and Superseded by IP 2001(26)
IP 2000(25) Commercial Fishing; Vessels (S); Estimated Tax (I): Superseded by IP 2001(11)
IP 2000(26) (Getting Started in Business Understanding Connecticut Taxes): Additional Tax(C); Limited Liability Companies (C), (I); Returns (C), (I); S Corporations (C), (I); Estimated Tax (General); Partnership (Informational Return); Withholding (General) (I); "Buy Connecticut"; Connecticut/New York Reciprocal Tax Program; Coupons; Location of Transaction; Rate of Tax; Rebates; Records of Retailers; Reporting Method; Resale of Services; Resale of Tangible Personal Property; Retailer; Returns, Filing; Room Occupancy Tax; Sale and Leaseback; Seller’s Permit; Shipping and Handling; Successor Liability; Trade-Ins; Use Tax (S); Admissions Tax; Alcoholic Beverages Tax; Cabaret Tax; Cigarette Tax; Dues Tax; Licensing and Registration; Motor Carrier Road Tax; Motor Vehicle Fuels Tax; Real Estate Conveyance Tax; Rental Surcharge; Successor Liability; Tourism Account Surcharge (M): Cited in IP 2001(14); replaced by IP 2003(28)
IP 2000(27) Disclosure of Documents/Information (M):Cited in IP 2001(20)
IP 2000(28) Attorney Occupational Tax (M): Modified and superseded by IP 2004(38)
IP 2000(29) Exemptions; Withholding (General) (I): Superseded by IP 2001(31)
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2001 INFORMATIONAL PUBLICATIONS
IP 2001(1) Withholding (Is My Connecticut Withholding Correct?) (I):Replaced by IP 2002(1)
IP 2001(7) Direct Payment Permit; Managed Audit/Managed Compliance (S): Modified and superseded by IP 2004(7)
IP 2001(8) Direct Payment Permit; Managed Audit/Managed Compliance (S): Modified and superseded by IP 2004(11)
IP 2001(9) Alternative Minimum Tax (I): Superseded by IP 2005(31)
IP 2001(10) Offers of Compromise (M): Modified and superseded by IP 2004(31)
IP 2001(11) Commercial Fishing; Vessels (S); Estimated Tax (I): Modified and superseded by IP 2003(13)
IP 2001(12) Personal Taxes: Modified and superseded by IP 2003(33)
IP 2001(13) Construction Materials (S): Modified and superseded by IP 2003(12)
IP 2001(14) Business Taxes: Modified and Superseded by IP 2003(34)
IP 2001(15) Credit for Sales and Use Taxes; Resale of Tangible Personal Property; Use Tax (S): Superseded by IP 2002(25)
IP 2001(16) Agricultural Production (S); Estimated Tax (I); Motor Vehicle Fuels Tax (M): Superseded by IP 2002(10)
IP 2001(17) Credits (C), (M); Historic Home Rehabilitation (C), (M); Housing Program Credit (C), (M); Neighborhood Assistance Program (C), (M); Insurance Reinvestment Fund (C), (I), (M); Apprenticeship Training; Computer Donation; Enterprise Zone; Hiring Incentive; Human Capital Investment; Machinery and Equipment Expenditure; Manufacturing Facility; Open Space or Watershed Land; Research and Development (Nonincremental); Research and Experimental; Small Business Administration Fee Guaranty; Traffic Reduction Programs (C);Urban or Industrial Site Reinvestment(C, M): Superseded by IP 2004(20)
IP 2001(18) Retailer; Returns, Filing; Sales Agent Services; Seller’s Permit (S):
IP 2001(19) Withholding; Returns (I): Superseded by IP 2002(20)
IP 2001(20) Disclosure of Documents/ Return Information (M): Modified and Superseded by IP 2017(20)
IP 2001(21) Withholding; Returns (I): Superseded by IP 2002(19)
IP 2001(22) Returns, Electronic Filing (I):
IP 2001(23) Motor Vehicle Fuels Tax (M): Cited in AN 2002(6),AN 2007(2); Modified and Superseded by IP 2003(14)
IP 2001(24) Allocation and Apportionment; Estimated Tax; Extensions of Time; Nonresident Individuals; Refunds; Resident Individuals; Taxable Income, Nonresident Individuals (Military Pay); Withholding (I): Superseded by IP 2002(22)
IP 2001(25) Credit for Property Tax Paid on Motor Vehicle or Residence (I): Modified and superseded by IP 2002(25)
IP 2001(26) Retailer (New Business); Location of Transaction; Records of Retailers; Reporting Method; Resale of Tangible Personal Property; Returns, Filing; Seller’s Permit (S): Modified and superseded by IP 2002(26)
IP 2001(27) Clothing/Fabric/Footwear (S):
IP 2001(28) Withholding (I):
IP 2001(29) Withholding (I): Cited in IP 2002(18), IP 2003(10); modified and superseded by IP 2005(15)
IP 2001(30) Tips for Senior Citizens: Modified and superseded by IP 2002(24)
IP 2001(31) Exemptions; Withholding (I): Modified and superseded by IP 2002(14)
IP 2001(32) Motor Carrier Road Tax (M):
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2002 INFORMATIONAL PUBLICATIONS
IP 2002(1) Withholding (Is My Connecticut Withholding Correct?) (I): Replaced by IP 2003(19)
IP 2002(7) Cigarette Tax; Stamps, Cigarette Tax (M):
IP 2002(8) Cigarette Tax; Stamps, Cigarette Tax (M):
IP 2002(9) Cigarette Tax; Stamps, Cigarette Tax (M):
IP 2002(10) Agricultural Production (S); Estimated Tax; Withholding (I); Motor Vehicle Fuels Tax (M): Superseded by IP 2003(20)
IP 2002(11) Exempt Organizations; Exempt Organizations, Sales By; Gift Shop Sales; Hospitals and Health Care Centers; Meals; Nursing and Rest Homes (S):
IP 2002(12) Amnesty (M):
IP 2002(13) Returns, Electronic Filing (I):
IP 2002(14) Exemptions; Withholding (I): Modified and Superseded by IP 2002(28)
IP 2002(15) Status Letters; Administrative/Procedural (Misc) (M): Modified and superseded by IP 2004(9)
IP 2002(16) Successor Liability (M ), (S); Admissions Tax; Dues Tax; Clearance Certificate (M): Cited in IP 2002(15); modified and superseded by IP 2011(16)
IP 2002(17) Electronic Funds Transfer (M): Modified and Superseded by IP 2003(25)
IP 2002(18) Estimated Tax; Taxable Income, Nonresident Individuals; Taxable Income, Part-Year Resident Individuals; Taxable Income, Resident Individuals; Withholding (I): Cited in SN 2002(12),IP 2003(10); modified and superseded by IP 2003(21)
IP 2002(19) Withholding; Returns (I): Superseded by IP 2003(18)
IP 2002(20) Withholding; Returns (I): Superseded by IP 2003(17)
IP 2002(21) Use Tax (S): Superseded by IP 2003(27)
IP 2002(22) Allocation and Apportionment; Estimated Tax; Extensions of Time; Nonresident Individuals; Refunds; Resident Individuals; Taxable Income, Nonresident Individuals (Military Pay); Withholding (I): Superseded by IP 2003(23)
IP 2002(23) Credit for Property Tax Paid on Motor Vehicle or Residence (I): Modified and superseded by IP 2003(24)
IP 2002(24) Tips for Senior Citizens: Estimated Tax; Returns; Taxable Income, Resident Individuals; Withholding (I); Gift Tax; Real Estate Conveyance Tax; Succession & Transfer Tax (M); Discounts (S): Modified and superseded by IP 2003(32)
IP 2002(25) Q&A on Use Tax for Businesses: Credit for Sales and Use Taxes; Resale of Tangible Personal Property; Use Tax (S): Superseded by IP 2003(31)
IP 2002(26) Retailer (New Business); Location of Transaction; Records of Retailers; Reporting Method; Resale of Services; Resale of Tangible Personal Property; Returns, Filing; Seller’s Permit (S): Modified and superseded by IP 2003(26)
IP 2002(27) Never issued.
IP 2002(28) Exemptions; Withholding (I): Modified and superseded by IP 2003(9)
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2003 INFORMATIONAL PUBLICATIONS
IP 2003(1) Never issued
IP 2003(7) Cigarette Tax; Stamps, Cigarette Tax (M):
IP 2003(8) Cigarette Tax; Stamps, Cigarette Tax (M):
IP 2003(9) Withholding (I): Modified and superseded in part by IP 2003(16)
IP 2003(10) Estimated Tax; Withholding; Rate of Tax (I):
IP 2003(11) Dues Tax (M): Modified and superseded by IP 2019(4)
IP 2003(12) Construction Materials (S): Modified and superseded by IP 2017(21)
IP 2003(13) Commercial Fishing; Vessels (S); Estimated Tax (I): Superseded by IP 2004(10)
IP 2003(14) Motor Vehicle Fuels Tax (M): Modified and superseded by IP 2006(9)
IP 2003(15) Business Entity Tax (M): Modified and superseded by IP 2006(21)
IP 2003(16) Withholding (I):
IP 2003(17) Withholding; Returns (I): Superseded by IP 2004(22)
IP 2003(18) Withholding; Returns (I): Superseded by IP 2004(21)
IP 2003(19) Withholding (Is My Connecticut Withholding Correct?) (I): Modified and superseded by IP 2004(1)
IP 2003(20) Agricultural Production (S); Estimated Tax; Withholding (I); Motor Vehicle Fuels Tax (M): Superseded by IP 2004(14)
IP 2003(21) Estimated Tax; Taxable Income, Nonresident Individuals; Taxable Income, Part-Year Resident Individuals;Taxable Income, Resident Individuals;Withholding (I): Modified and superseded by IP 2005(16)
IP 2003(22) Returns (I):
IP 2003(23) Allocation and Apportionment; Estimated Tax; Extensions of Time; Nonresident Individuals; Refunds; Resident Individuals; Taxable Income, Nonresident Individuals (Military Pay); Withholding (I): Superseded by IP 2004(15)
IP 2003(24) Credit for Property Tax Paid on Motor Vehicle or Residence (I): Modified and superseded by IP 2004(16)
IP 2003(25) Electronic Funds Transfer (M): Modified and Superseded by IP 2004(28)
IP 2003(26) Retailer (New Business); Location of Transaction; Records of Retailers; Reporting Method; Resale of Services; Resale of Tangible Personal Property; Returns, Filing; Seller’s Permit (S): Modified and superseded by IP 2018(5)
IP 2003(27) Use Tax (S): Superseded by IP 2005(17)
IP 2003(28) (Getting Started in Business Understanding Connecticut Taxes): Additional Tax (C); Limited Liability Companies (C), (I); Returns (C), (I); S Corporations (C), (I); Estimated Tax (General); Partnership (Informational Return); Withholding (General) (I); "Buy Connecticut"; Connecticut/New York Reciprocal Tax Program; Coupons; Location of Transaction; Rate of Tax; Rebates; Records of Retailers; Reporting Method; Resale of Services; Resale of Tangible Personal Property; Retailer; Returns, Filing; Room Occupancy Tax; Sale and Leaseback; Seller’s Permit; Shipping and Handling; Successor Liability; Trade-Ins; Use Tax (S); Admissions Tax; Alcoholic Beverages Tax; Business Entity Tax; Cigarette Tax; Dues Tax; Licensing and Registration; Motor Carrier Road Tax; Motor Vehicle Fuels Tax; Real Estate Conveyance Tax; Rental Surcharge; Successor Liability; Tourism Account Surcharge (M): Replaced by IP 2006(11)
IP 2003(29) Not issued
IP 2003(30) Not issued
IP 2003(31) Q&A on Use Tax for Businesses: Credit for Sales and Use Taxes; Resale of Tangible Personal Property; Use Tax (S): Cited in AN 2015(5)
IP 2003(32) Tips for Senior Citizens: Estimated Tax; Returns; Taxable Income, Resident Individuals; Withholding (I); Gift Tax; Real Estate Conveyance Tax; Succession & Transfer Tax (M); Discounts; Use Tax (S): Modified and superseded by IP 2004(23)
IP 2003(33) Personal Taxes: Modified and superseded by IP 2004(24)
IP 2003(34) Business Taxes: Modified and superseded by IP 2005(26)
IP 2003(35) Estimated Tax (I): Modified and superseded by IP 2004(17)
IP 2003(36) Estimated Tax (I): Superseded by IP 2004(18)
IP 2003(37) Estimated Taxes (C): Superseded by IP 2004(19)
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2004 INFORMATIONAL PUBLICATIONS
IP 2004(1) Withholding (Is My Connecticut Withholding Correct?) (I):
IP 2004(7) Direct Payment Permit; Managed Audit/Managed Compliance (S):
IP 2004(8) Withholding (I): Replaced by IP 2005(7)
IP 2004(9) Status Letters (M): Modified and superseded by IP 2014(18)
IP 2004(10) Commercial Fishing; Vessels (S); Estimated Tax (I): Superseded by IP 2005(8)
IP 2004(11) Direct Payment Permit; Managed Audit/Managed Compliance (S):
IP 2004(12) Limited Liability Companies; Partnership; Returns (I): Modified and superseded by IP 2004(39)
IP 2004(13) Returns; S Corporations (I): Modified and superseded by IP 2004(39)
IP 2004(14) Agricultural Production (S); Estimated Tax; Withholding (I); Motor Vehicle Fuels Tax (M): Superseded by IP 2005(12)
IP 2004(15) Allocation and Apportionment; Estimated Tax; Extensions of Time; Nonresident Individuals; Refunds; Resident Individuals; Taxable Income, Nonresident Individuals (Military Pay); Withholding (I): Superseded by IP 2005(9)
IP 2004(16) Credit for Property Tax Paid on Motor Vehicle or Residence (I): Modified and superseded by IP 2005(10)
IP 2004(17) Estimated Tax (I): Modified and Superseded by IP 2005(27)
IP 2004(18) Estimated Tax (I): Modified and Superseded by IP 2005(28)
IP 2004(19) Estimated Taxes (C): Superseded by IP 2005(14)
IP 2004(20) Credits(C), (M);Historic Home Rehabilitation(C), (M);Housing Program Credit(C), (M); Neighborhood Assistance Program (C), (M); Insurance Reinvestment Credit (C), (I), (M); Apprenticeship Training; Clean Alternative Fuel (10% and 50%); Computer Donation; Electric Supplier Displaced Worker; Enterprise Zone; Financial Institutions; Hiring Incentive; Human Capital Investment; Machinery and Equipment Expenditure; Open Space or Watershed Land; Research and Development (Higher Education Institutions); Research and Development (Nonincremental); Research and Experimental; Service Facility; Small Business Administration Fee Guaranty; Traffic Reduction Programs (C);Urban or Industrial Site Reinvestment(C, M): Superseded by IP 2006(15)
IP 2004(21) Withholding; Returns (I): Superseded by IP 2005(21)
IP 2004(22) Withholding; Returns (I): Superseded by IP 2005(22)
IP 2004(23) Tips for Senior Citizens: Estimated Tax; Returns; Withholding (I); Gift Tax; Real Estate Conveyance Tax; Succession & Transfer Tax (M); Discounts; Use Tax (S): Modified and superseded by IP 2005(24)
IP 2004(24) Personal Taxes: Modified and Superseded by IP 2005(25)
IP 2004(25) Estate Tax; Generation-Skipping Transfer Tax; Succession & Transfer Tax (M):
IP 2004(26) Cigarette Tax; Successor Liability (M): Modified and superseded by IP 2018(10)
IP 2004(27) Indians; Motor Vehicles (S):
IP 2004(28) Electronic Funds Transfer (M): Modified and superseded by IP 2005(30)
IP 2004(29) Contractors' Guide: Air Pollution Control Facilities; Condominium Associations; Connecticut Development Authority; Construction Management; Construction Materials; Consulting Services, Environmental; Consulting Services, Environmental; Contractor Bonds; Contractors (General); Contractors (Exempt Purchases); Direct Payment Permit; Excavating; Governmental Exemption (Contractors); Hazardous Waste/Other Contaminants; Indians; Installation (Real Property); Janitorial Services; Landscaping and Horticulture; Locksmith Services; Low and Moderate Income Housing; Maintenance of Real Property; Maintenance, Repair & Warranty Contracts; Maintenance of Tangible Personal Property; Management Services; Painting and Lettering Services; Protection, Patrol Work, Watchman and Armored Car Services; Real Property (Industrial, Commercial, Income-Producing), General; Real Property (Industrial, Commercial, Income-Producing), New Construction; Real Property (Industrial, Commercial, Income-Producing), Renovation; Real Property (Residential); Refuse Removal; Repairs to Tangible Personal Property; Swimming Pool Cleaning and Maintenance Services/Installation; Tanks, Storage; Waste Treatment Facilities (S); Bond or Security for Payment of Tax (M): Modified and superseded in part by SN 2005(13);Replaced by IP 2006(35)
IP 2004(30.1) Returns (I):
IP 2004(31) Offers of Compromise (M):
IP 2004(32) - 2004(37) Not issued
IP 2004(38) Attorney Occupational Tax (M): Modified and superseded by IP 2007(17)
IP 2004(39) Limited Liability Companies; Partnership; Returns; S Corporations (I): Modified and superseded by IP 2005(13)
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2005 INFORMATIONAL PUBLICATIONS
IP 2005(1) Withholding (Is My Connecticut Withholding Correct?) (I): Replaced by IP 2006(7)
IP 2005(7) Withholding (I): Replaced by IP 2006(1)
IP 2005(8) Commercial Fishing; Vessels (S); Estimated Tax (I): Superseded by IP 2007(13)
IP 2005(9) Allocation and Apportionment; Estimated Tax; Extensions of Time; Nonresident Individuals; Refunds; Resident Individuals; Taxable Income, Nonresident Individuals (Military Pay); Withholding (I): Superseded by IP 2006(23)
IP 2005(10) Credit for Property Tax Paid on Motor Vehicle or Residence (I): Modified and superseded by IP 2006(16)
IP 2005(11) Never issued
IP 2005(12) Agricultural Production (S); Estimated Tax; Withholding (I); Motor Vehicle Fuels Tax (M): Superseded by IP 2006(20)
IP 2005(13) Limited Liability Companies; Partnership; Returns; S Corporations (I): Modified and superseded by IP 2005(13.1)
IP 2005(13.1) Limited Liability Companies; Partnership; Returns; S Corporations (I): Modified and superseded by IP 2006(22)
IP 2005(14) Estimated Taxes (C): Superseded by IP 2006(19)
IP 2005(15) Withholding (I): Modified and superseded by IP 2008(13)
IP 2005(16) Estimated Tax; Taxable Income, Nonresident Individuals; Taxable Income, Part-Year Resident Individuals; Taxable Income, Resident Individuals; Withholding (I): Modified and superseded by IP 2009(38)
IP 2005(17) Use Tax (S): Modified and superseded by IP 2007(27)
IP 2005(18) Returns, Filing (S):Rescinded
IP 2005(19) Not issued
IP 2005(20) Not issued
IP 2005(21) Withholding; Returns (I): Superseded by IP 2006(33)
IP 2005(22) Withholding; Returns (I): Superseded by IP 2006(34)
IP 2005(23) Returns (I):
IP 2005(23.1) Returns (I):
IP 2005(24) Tips for Senior Citizens: Estimated Tax; Returns; Taxable Income, Resident Individuals; Withholding (I); Generation-Skipping Transfer Tax; Gift Tax; Real Estate Conveyance Tax; Succession & Transfer Tax (M); Coupons; Discounts; Use Tax (S): Modified and superseded by IP 2006(18)
IP 2005(25) Personal Taxes: Modified and superseded by IP 2006(17)
IP 2005(26) Business Taxes: Modified and superseded by IP 2006(32)
IP 2005(27) Estimated Tax (I): Modified and superseded by IP 2006(25)
IP 2005(28) Estimated Tax (I): Superseded by IP 2006(24)
IP 2005(29) Neighborhood Assistance Program (C), (M): Superseded by IP 2008(12)
IP 2005(30) Electronic Funds Transfer (M): Modified and superseded by IP 2007(8)
IP 2005(31) Alternative Minimum Tax (I):
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2006 INFORMATIONAL PUBLICATIONS
IP 2006(1) Withholding (I): Replaced by IP 2007(1)
IP 2006(7) Withholding (Is My Connecticut Withholding Correct?) (I): Replaced by IP 2007(7)
IP 2006(8) Status Letters (M): Modified and superseded by IP 2006(8.1)
IP 2006(8.1) Status Letters (M): Modified and superseded by IP 2009(10)
IP 2006(9) Motor Vehicle Fuels Tax (M): Modified and superseded by IP 2007(12)
IP 2006(10) Not issued
IP 2006(11) (Getting Started in Business Understanding Connecticut Taxes): Additional Tax (C); Limited Liability Companies (C), (I); Returns (C), (I); S Corporations (C), (I); Estimated Tax (General); Partnership (Informational Return); Withholding (General) (I); "Buy Connecticut"; Connecticut/New York Reciprocal Tax Program; Coupons; Location of Transaction; Nexus; Rate of Tax; Rebates; Records of Retailers; Reporting Method; Resale of Services; Resale of Tangible Personal Property; Retailer; Returns, Filing; Room Occupancy Tax; Sale and Leaseback; Seller’s Permit; Shipping and Handling; Successor Liability; Trade-Ins; Use Tax (S); Admissions Tax; Alcoholic Beverages Tax; Business Entity Tax; Cigarette Tax; Dues Tax; Licensing and Registration; Motor Carrier Road Tax; Motor Vehicle Fuels Tax; Real Estate Conveyance Tax; Rental Surcharge; Successor Liability; Tobacco Products Tax; Tourism Account Surcharge (M): Modified and superseded by IP 2015(12)
IP 2006(12) Vessels; Fabrication Labor; Maintenance Services to Tangible Personal Property; Maintenance, Repair & Warranty Contracts; Repair Services to Tangible Personal Property (S): Modified and superseded in part by SN 2013(5); Modified and Superseded in part by SN 2018(5)
IP 2006(13) Clothing/Fabric/Footwear; Returned Merchandise; Trade-Ins (S): Modified and superseded by IP 2011(17)
IP 2006(14) Returns (Electronic Filing) (I):
IP 2006(15) Credits(C), (M);Historic Home Rehabilitation(C), (M);Housing Program Credit(C), (M); Neighborhood Assistance Program (C), (M); Insurance Reinvestment Fund (C), (I), (M); Apprenticeship Training; Clean Alternative Fuel (10%); Clean Alternative Fuel (50%); Computer Donation; Displaced Worker; Electric Supplier Displaced Worker; Electronic Data Processing Equipment Property Tax Credit(C), (M); Employer Assisted Housing; Enterprise Zone; Film Production; Financial Institutions; Fixed Capital Investment; Hiring Incentive; Historic Structure Rehabilitation Credit(Residential);Human Capital Investment; Machinery and Equipment Expenditure; New Jobs Creation; Open Space or Watershed Land; Ordering of Credits; Research and Development (Higher Education Institutions); Research and Development (Nonincremental); Research and Experimental; Service Facility; Small Business Administration Fee Guaranty; Traffic Reduction Programs (C);Urban or Industrial Site Reinvestment(C, M): Cited in AN 2007(5); superseded by IP 2007(31)
IP 2006(16) Credit for Property Tax Paid on Motor Vehicle or Residence (I): Modified and superseded by IP 2007(21)
IP 2006(17) Personal Taxes: Modified and superseded by IP 2007(25)
IP 2006(18) Tips for Senior Citizens: Estimated Tax; Returns; Taxable Income, Resident Individuals; Withholding (I); Generation-Skipping Transfer Tax; Gift Tax; Real Estate Conveyance Tax; Succession & Transfer Tax (M); Coupons; Discounts; Use Tax (S): Modified and superseded by IP 2007(24)
IP 2006(19) Estimated Taxes (C): Superseded by IP 2007(18)
IP 2006(20) Agricultural Production (S); Estimated Tax; Withholding (I); Motor Vehicle Fuels Tax (M): Superseded by IP 2008(19)
IP 2006(21) Business Entity Tax (M): Modified and superseded by IP 2008(26)
IP 2006(22) Limited Liability Companies; Partnership; Returns; S Corporations (I):
IP 2006(23) Allocation and Apportionment; Estimated Tax; Extensions of Time; Nonresident Individuals; Refunds; Resident Individuals; Taxable Income, Nonresident Individuals (Military Pay); Withholding (I): Superseded by IP 2007(22)
IP 2006(24) Estimated Tax (I): Superseded by IP 2008(20)
IP 2006(25) Estimated Tax (I): Modified and superseded by IP 2008(27)
IP 2006(26) Cigarette Tax; Interest and Penalties; Licensing and Registration; Tobacco Products Tax (M):
IP 2006(27) Cigarette Tax; Licensing and Registration; Tobacco Products Tax; Vending Machines (M):
IP 2006(28) Cigarette Tax; Licensing and Registration; Tobacco Products Tax (M):
IP 2006(29) Cigarette Tax; Licensing and Registration; Tobacco Products Tax (M):
IP 2006(30) Cigarette Tax; Licensing and Registration; Vending Machines (M):
IP 2006(31) Cigarette Tax; Interest and Penalties; Licensing and Registration; Tobacco Products Tax (M):
IP 2006(32) Business Taxes: Modified and superseded by IP 2007(26)
IP 2006(33) Returns; Withholding (I): Modified and superseded by IP 2007(20)
IP 2006(34) Returns; Withholding (I): Modified and superseded by IP 2007(19)
IP 2006(35) Contractors’ Guide: Air Pollution Control Facilities; Condominium Associations; Connecticut Development Authority; Construction Management; Construction Materials; Consulting Services, Environmental; Consulting Services, Real Estate; Contractor Bonds; Contractors (General); Contractors (Exempt Purchases); Direct Payment Permit; Excavating; Governmental Exemption (Contractors); Hazardous Waste/Other Contaminants; Indians; Installation (Real Property); Installation (Tangible Personal Property); Janitorial Services; Landscaping and Horticulture; Locksmith Services; Low and Moderate Income Housing; Maintenance of Real Property; Maintenance, Repair & Warranty Contracts; Maintenance of Tangible Personal Property; Management Services; Painting and Lettering Services; Protection, Patrol Work, Watchman and Armored Car Services; Real Property (Industrial, Commercial, Income-Producing), General; Real Property (Industrial, Commercial, Income-Producing), New Construction; Real Property (Industrial, Commercial, Income-Producing), Renovation; Real Property (Residential); Refuse Removal; Repairs to Tangible Personal Property; Resale of Services; Resale of Tangible Personal Property; Swimming Pool Cleaning and Maintenance Services/Installation; Tanks, Storage; Waste Treatment Facilities (S); Bond or Security for Payment of Tax (M): Cited in AN 2007(5); modified and superseded in part by SN 2011(17) and SN 2012(2); replaced by IP 2018(2)
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2007 INFORMATIONAL PUBLICATIONS
IP 2007(1) Withholding (I): Replaced by IP 2008(1),IP 2008(9)
IP 2007(7) Withholding (Is My Connecticut Withholding Correct?) (I): Replaced by IP 2008(7)
IP 2007(8) Electronic Funds Transfer (M): Modified and superseded by IP 2009(19)
IP 2007(9) Returns (Electronic Filing) (I); Computer & Data Processing Services (S):
IP 2007(10) Disabled, Equipment and Services; Medical Equipment; Nonprescription Medicine; Prescription Medicine; Veterinarians (S): Modified and superseded in part by IP 2015(1)
IP 2007(11)
IP 2007(12) Motor Vehicle Fuels Tax (M): Modified and superseded by IP 2008(10)
IP 2007(13) Commercial Fishing; Vessels (S); Estimated Tax (I): Modified and superseded by IP 2009(14)
IP 2007(14) Motor Vehicle Fuels Tax; Motor Carrier Road Tax(M):
IP 2007(15) Cigarette Tax; Stamps, Cigarette Tax (M):
IP 2007(16) Cigarette Tax; Stamps, Cigarette Tax (M):
IP 2007(17) Attorney Occupational Tax (M): Modified and superseded by IP 2009(31)
IP 2007(18) Estimated Taxes (C): Superseded by IP 2008(15)
IP 2007(19) Returns; Withholding (I): Superseded by IP2008(16)
IP 2007(20) Returns; Withholding (I): Superseded by IP 2008(17)
IP 2007(21) Credit for Property Tax Paid on Motor Vehicle or Residence (I): Modified and Superseded by IP 2008(21)
IP 2007(22) Allocation and Apportionment; Civil Unions; Estimated Tax; Extensions of Time; Nonresident Individuals; Refunds; Resident Individuals; Taxable Income, Nonresident Individuals (Military Pay); Withholding (I):
IP 2007(23) Returns, Filing (S): Modified and superseded by IP 2020(5)
IP 2007(24) Tips for Senior Citizens: Estimated Tax; Returns; Taxable Income, Resident Individuals; Withholding (I); Generation-Skipping Transfer Tax; Gift Tax; Real Estate Conveyance Tax; Succession & Transfer Tax (M); Coupons; Discounts; Use Tax (S): Modified and superseded by IP 2008(24)
IP 2007(25) Personal Taxes: Modified and superseded by IP 2008(23)
IP 2007(26) Business Taxes: Modified and superseded by IP 2008(29)
IP 2007(27) Use Tax (S): Modified and superseded by IP 2009(33)
IP 2007(28) Estimated Tax (I): Obsoleted by IP 2008(28)
IP 2007(29) Never issued
IP 2007(30) Energy Efficient Items; Motor Vehicles (S): Modified and superseded by IP 2007(30.1)
IP 2007(30.1) Energy Efficient Items; Motor Vehicles (S): Modified and superseded by IP 2008(14)
IP 2007(31) Corporation Tax Credits: Credits; Apprenticeship Training; Neighborhood Assistance Program (C), (M); Insurance Reinvestment Fund (C), (I), (M); Clean Alternative Fuel (10%) (C); Clean Alternative Fuel (50%) (C, M); Computer Donation (C, M); Digital Animation (C, M); Displaced Worker (C, M); Electric Supplier Displaced Worker; Electronic Data Processing Equipment Property Tax Credit (C), (M); Employer Assisted Housing; Enterprise Zone; Film Production; Film Production Infrastructure; Financial Institutions; Fixed Capital Investment; Hiring Incentive; Historic Home Rehabilitation (C, M);Historic Preservation(C, M); Historic Structure Rehabilitation Credit; Housing Program Credit(C), (M); Human Capital Investment; Land for Educational Use; Machinery and Equipment Expenditure; New Jobs Creation; Open Space or Watershed Land; Ordering of Credits; Research and Development (Higher Education Institutions); Research and Development (Nonincremental); Research and Experimental; Service Facility; Small Business Administration Fee Guaranty; Traffic Reduction Programs (C);Urban or Industrial Site Reinvestment(C, M); Air Carriers; Community Antenna Television System Companies; Dry Cleaning Assessment; Express, Telegraph or Cable Business; Hospital and Medical Service Corporation Charge; Railroad Companies; Unrelated Business Income Tax; Utility Companies Gross Earnings (M): Superseded by IP 2010(13)
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2008 INFORMATIONAL PUBLICATIONS
IP 2008(1) Withholding (I): Replaced by IP 2009(1)
IP 2008(7) Withholding (Is My Connecticut Withholding Correct?) (I): Replaced by IP 2009(1)
IP 2008(8) Not issued
IP 2008(9) Withholding (I): Replaced by IP 2009(8)
IP 2008(10) Motor Vehicle Fuels Tax (M): Modified and superseded by IP 2009(9)
IP 2008(11) Admissions Tax (M):
IP 2008(12) Neighborhood Assistance Program (C), (M): Superseded by IP 2010(22)
IP 2008(13) Withholding (I): Modified and superseded by IP 2009(36)
IP 2008(14) Energy Efficient Items; Motor Vehicles (S): Modified and superseded by IP 2008(14.1)
IP 2008(14.1) Energy Efficient Items; Motor Vehicles (S): Modified and superseded by IP 2009(27)
IP 2008(15) Estimated Taxes (C): Superseded by IP 2009(34)
IP 2008(16) Returns; Withholding (I): Superseded by IP 2009(17)
IP 2008(17) Returns; Withholding (I): Superseded by IP 2008(17.1)
IP 2008(17.1) Returns; Withholding (I): Superseded by IP 2009(18)
IP 2008(18) Never issued
IP 2008(19) Agricultural Production (S); Estimated Tax; Withholding (I); Motor Vehicle Fuels Tax (M): Superseded by IP 2010(16)
IP 2008(20) Estimated Tax (I): Superseded by IP 2009(35)
IP 2008(21) Credit for Property Tax Paid on Motor Vehicle or Residence (I): Modified and superseded by IP 2009(24)
IP 2008(22) Allocation and Apportionment; Civil Unions; Estimated Tax; Extensions of Time; Nonresident Individuals; Refunds; Resident Individuals; Taxable Income, Nonresident Individuals(Military Pay);Withholding (I): Superseded by IP 2009(21)
IP 2008(23) Personal Taxes: Modified and superseded by IP 2009(25)
IP 2008(24) Tips for Senior Citizens: Estimated Tax; Returns; Taxable Income, Resident Individuals; Withholding (I); Generation-Skipping Transfer Tax; Gift Tax; Real Estate Conveyance Tax; Succession & Transfer Tax (M); Coupons; Discounts; Use Tax (S): Modified and superseded by IP 2009(22)
IP 2008(25) Returns (Electronic Filing) (I):
IP 2008(25.1) Returns (Electronic Filing) (I):
IP 2008(26) Business Entity Tax (M): Modified and superseded by IP 2015(11)
IP 2008(27) Estimated Tax (I): Modified and superseded by IP 2009(30)
IP 2008(28) Estimated Tax (I): Obsoleted by IP 2009(26)
IP 2008(29) Business Taxes: Modified and superseded by IP 2009(23)
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2009 INFORMATIONAL PUBLICATIONS
IP 2009(1) Withholding (I): Replaced by IP 2010(1)
IP 2009(7) Withholding (Is My Connecticut Withholding Correct?) (I): Replaced by IP 2010(10)
IP 2009(8) Withholding (I): Replaced by IP 2010(8)
IP 2009(9) Motor Vehicle Fuels Tax (M): Modified and superseded by IP 2010(14)
IP 2009(10) Status Letters (M): Modified and superseded by IP 2009(10.1)
IP 2009(10.1) Status Letters (M): Modified and superseded by IP 2016(10)
IP 2009(11) Advertisements, Unlawful (S):
IP 2009(12) Amnesty (M): Modified and superseded by IP 2009(12.1)
IP 2009(12.1) Amnesty (M):
IP 2009(13) Manufacturers’ Guide: "Buy Connecticut"; Calibration Services; Component Parts; Computer Equipment; Computer Software; Containers; Fabrication (Exemptions);Fuel; Location of Transaction; Machinery(Manufacturing);Manufacturing; Manufacturing Recovery Act; Packing and Crating; Processing; Production Materials; Resale of Tangible Personal Property; Research and Development; Tools; Utility Exemption (Manufacturing) (S):
IP 2009(14) Commercial Fishing; Vessels (S); Estimated Tax (I): Modified and superseded by IP 2021(4)
IP 2009(15) Resale of Tangible Personal Property; Resale of Services (S):
IP 2009(16) Never issued
IP 2009(17) Returns; Withholding (I): Superseded by IP 2010(11)
IP 2009(18) Returns; Withholding (I): Superseded by IP 2010(12)
IP 2009(19) Electronic Funds Transfer (M): Modified and superseded by IP 2010(17)
IP 2009(20) Returns (Electronic Filing) (I):
IP 2009(21) Allocation and Apportionment; Civil Unions; Estimated Tax; Extensions of Time; Nonresident Individuals; Refunds; Resident Individuals; Taxable Income, Nonresident Individuals(Military Pay);Withholding (I): Modified and superseded by IP 2012(15)
IP 2009(22) Tips for Senior Citizens: Estimated Tax; Returns; Taxable Income, Resident Individuals; Withholding (I); Generation-Skipping Transfer Tax; Gift Tax; Real Estate Conveyance Tax; Succession & Transfer Tax (M); Coupons; Discounts; Use Tax (S): Modified and superseded by IP 2010(26)
IP 2009(23) Business Taxes: Modified and superseded by IP 2010(20)
IP 2009(24) Credit for Property Tax Paid on Motor Vehicle or Residence (I): Modified and superseded by IP 2011(20)
IP 2009(25) Personal Taxes: Modified and superseded by IP 2010(25)
IP 2009(26) Estimated Tax (I):
IP 2009(27) Energy Efficient Items; Motor Vehicles (S): Cited in SN 2010(2)
IP 2009(28) Cigarette Tax; Stamps, Cigarette Tax; Tobacco Products Tax (M):
IP 2009(29) Cigarette Tax; Stamps, Cigarette Tax; Tobacco Products Tax (M):
IP 2009(30) Estimated Tax (I): Modified and superseded by IP 2010(28)
IP 2009(31) Attorney Occupational Tax (M): Modified and superseded by IP 2014(13)
IP 2009(32) Never issued
IP 2009(33) Use Tax (S): Modified and superseded by IP 2011(15)
IP 2009(34) Estimated Taxes (C): Superseded by IP 2010(10)
IP 2009(35) Estimated Tax (I): Superseded by IP 2010(27)
IP 2009(36) Withholding (I): Modified and superseded by IP 2011(27)
IP 2009(37) Estimated Tax; Rate of Tax; Withholding (I):
IP 2009(37.1) Estimated Tax; Rate of Tax; Withholding (I):
IP 2009(38) Estimated Tax; Taxable Income, Nonresident Individuals; Taxable Income, Part-Year Resident Individuals; Taxable Income, Resident Individuals; Withholding (I): Cited in AN 2009(8); modified and superseded by IP 2011(28)
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2010 INFORMATIONAL PUBLICATIONS
IP 2010(1) Withholding (I): Replaced by IP 2011(1)
IP 2010(7) Withholding (Is My Connecticut Withholding Correct?) (I): Modified and superseded by IP 2012(7)
IP 2010(8) Withholding (I): Replaced by IP 2011(8)
IP 2010(9)
IP 2010(10) Estimated Taxes (C): Superseded by IP 2010(21)
IP 2010(11) Returns; Withholding (I): Superseded by IP 2011(11)
IP 2010(12) Returns; Withholding (I): Superseded by IP 2011(25)
IP 2010(13) Credits (C, M); Apprenticeship Training (C); Computer Donation (C, M); Digital Animation (C, M); Displaced Worker (C, M); Electric Supplier Displaced Worker(C); Electronic Data Processing Equipment Property Tax (C, M); Enterprise Zone(C); Film Production (C, M); Film Production Infrastructure (C, M); Financial Institutions (C); Fixed Capital Investment (C); Hiring Incentive (C); Historic Home Rehabilitation (C, M); Historic Preservation (C, M); Historic Structure Rehabilitation (C, M); Housing Program Credit (C, M); Human Capital Investment (C); Insurance Reinvestment Fund (C), (I), (M); Job Expansion (C), (I), (M); Land for Educational Use (C); Machinery and Equipment Expenditure (C); Neighborhood Assistance Program (C, M); New Jobs Creation (C, M); Open Space or Watershed Land (C); Ordering of Credits (C); Qualified Small Business Job Creation (C, I, M); Research and Development (Higher Education Institutions) (C); Research and Development (Nonincremental) (C); Research and Experimental (C); Service Facility (C); Small Business Administration Fee Guaranty (C); Traffic Reduction Programs (C); Urban or Industrial Site Reinvestment(C, M); Air Carriers; Community Antenna Television System Companies Tax; Dry Cleaning Assessment; Express, Telegraph or Cable Business; Hospital and Medical Service Corporation Charge; Railroad Companies; Unrelated Business Income Tax; Utility Companies Gross Earnings (M):
IP 2010(14) Motor Vehicle Fuels Tax (M): Modified and superseded by IP 2018(21)
IP 2010(15) Never issued
IP 2010(16) Agricultural Production (S); Estimated Tax; Withholding (I); Motor Vehicle Fuels Tax (M): Modified and superseded in part by SN 2018(5); modified and superseded by IP 2018(19)
IP 2010(17) Electronic Funds Transfer (M): Modified and superseded by IP 2011(22)
IP 2010(18) Voluntary Disclosure (M): Modified and superseded by IP 2018(18)
IP 2010(19) Returns (Electronic Filing) (I):
IP 2010(20) Business Taxes: Modified and superseded by IP 2014(21)
IP 2010(21) Real Estate Investment Trusts (C):
IP 2010(22) Neighborhood Assistance Program (C), (M): Superseded by IP 2013(9)
IP 2010(25) Personal Taxes: Modified and superseded in part by IP 2018(5)
IP 2010(26) Tips for Senior Citizens: Estimated Tax; Returns; Taxable Income, Resident Individuals; Withholding (I); Generation-Skipping Transfer Tax; Gift Tax; Real Estate Conveyance Tax; Succession & Transfer Tax (M); Coupons; Discounts; Use Tax (S): Modified and superseded by IP 2011(18)
IP 2010(27) Estimated Tax (I): Superseded by IP 2011(26)
IP 2010(28) Estimated Tax (I): Modified and superseded by IP 2011(23)
IP 2010(29) Carrying On Business (C); Economic Nexus (I): Superseded by IP 2010(29.1)
IP 2010(29.1) Carrying On Business (C); Economic Nexus (I)
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2011 INFORMATIONAL PUBLICATIONS
IP 2011(1) Withholding (I): Modified and superseded by IP 2012(1)
IP 2011(7)
IP 2011(8) Withholding (I): Replaced by IP 2012(8)
IP 2011(9)
IP 2011(10) Withholding (I): Modified and superseded by IP 2011(10.1)
IP 2011(10.1) Withholding (I):
IP 2011(11) Returns; Withholding (I): Superseded by IP 2012(22)
IP 2011(12)
IP 2011(13) Cigarette Tax (M):
IP 2011(14) Cigarette Tax (M):
IP 2011(15) Use Tax (S): Modified and superseded by IP 2015(21)
IP 2011(16) Successor Liability (M), (S); Admissions Tax; Dues Tax; Clearance Certificate(M); Withholding (I): Modified and superseded by IP 2018(10)
IP 2011(17) Clothing/Fabric/Footwear; Returned Merchandise; Trade-Ins (S):
IP 2011(18)Tips for Senior Citizens: Earned Income Tax Credit; Estimated Tax; Returns; Taxable Income, Resident Individuals; Withholding (I); Generation-Skipping Transfer Tax; Gift Tax; Real Estate Conveyance Tax; Succession & Transfer Tax (M); Coupons; Discounts; Use Tax (S):
IP 2011(19)
IP 2011(20) Credit for Property Tax Paid on Motor Vehicle or Residence (I): Modified and superseded by IP 2012(17)
IP 2011(21) Estimated Taxes (C): Superseded by IP 2012(10)
IP 2011(22) Electronic Funds Transfer (M): Modified and superseded by IP 2013(15)
IP 2011(23) Estimated Tax (I): Modified and superseded by IP 2012(16)
IP 2011(24) Returns (Electronic Filing) (I); Computer and Data Processing Services (S):
IP 2011(25) Returns; Withholding (I): Superseded by IP 2012(23)
IP 2011(26) Estimated Tax (I):
IP 2011(27) Withholding (I)
IP 2011(28) Estimated Tax; Taxable Income, Nonresident Individuals; Taxable Income, Part-Year Resident Individuals; Taxable Income, Resident Individuals; Withholding (I): Modified and superseded by IP 2015(23)
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2012 INFORMATIONAL PUBLICATIONS
IP 2012(1) Withholding (I): Replaced by IP 2012(1.1)
IP 2012(1.1) Withholding (I): Replaced by IP 2013(1)
IP 2012(7) Withholding (I): Replaced by IP 2012(7.1)
IP 2012(7.1) Withholding (I): Replaced by IP 2013(7)
IP 2012(8) Withholding (I): Replaced by IP 2013(8)
IP 2012(9) Earned Income Tax Credit (I): Superseded by IP 2012(9.1)
IP 2012(9.1) Earned Income Tax Credit (I): Modified and superseded by IP 2013(19)
IP 2012(10) Estimated Taxes (C): Superseded by IP 2013(18)
IP 2012(12) Clothing/Fabric/Footwear; Layaways; Returned Merchandise; Shipping and Handling (S): Modified and superseded in part by SN 2015(5); modified and superseded by IP 2015(22)
IP 2012(15) Allocation and Apportionment; Civil Unions; Estimated Tax; Extensions of Time; Nonresident Individuals; Refunds; Resident Individuals; Taxable Income, Nonresident Individuals (Military Pay); Withholding (I):
IP 2012(16) Estimated Tax (I): Modified and superseded by IP 2015(17)
IP 2012(17) Credit for Property Tax Paid on Motor Vehicle or Residence (I): Modified and superseded by IP 2014(25)
IP 2012(22) Returns; Withholding (I): Superseded by IP 2013(16)
IP 2012(23) Returns; Withholding (I): Superseded by IP 2013(17)
IP 2012(25) Returns (Electronic Filing) (I); Computer & Data Processing Services (S):
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2013 INFORMATIONAL PUBLICATIONS
IP 2013(1) Withholding (I): Modified and superseded by IP 2014(1)
IP 2013(7) Withholding (I): Modified and superseded by IP 2014(7)
IP 2013(8) Withholding (I): Modified and superseded by IP 2014(8)
IP 2013(9) Neighborhood Assistance Program (C), (M): Superseded by IP 2015(13)
IP 2013(10)
IP 2013(11) Administrative/Procedural (Misc) (M):
IP 2013(15) Electronic Funds Transfer (M); Interest and Penalties; Returns, Filing (S): Modified and superseded by IP 2014(15)
IP 2013(16) Returns; Withholding (I):
IP 2013(16.1) Returns; Withholding (I): Superseded by IP 2014(16)
IP 2013(17) Returns; Withholding (I):
IP 2013(17.1) Returns; Withholding (I): Superseded by IP 2014(17)
IP 2013(18) Estimated Taxes (C):
IP 2013(19) Earned Income Tax Credit (I): Modified by IP 2015(20)
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2014 INFORMATIONAL PUBLICATIONS
IP 2014(1) Withholding (I): Modified and superseded by IP 2015(1)
IP 2014(7) Withholding (I): Modified and superseded by IP 2015(7)
IP 2014(8) Withholding (I): Modified and superseded by IP 2015(8)
IP 2014(13) Attorney Occupational Tax (M):
IP 2014(14)
IP 2014(15) Electronic Funds Transfer (M); Interest and Penalties; Returns, Filing (S): Modified and superseded by IP 2017(15)
IP 2014(16) Returns; Withholding (I): Superseded by IP 2015(10)
IP 2014(17) Returns; Withholding (I): Superseded by IP 2015(9)
IP 2014(18) Status Letters (M):
IP 2014(19)
IP 2014(20) Returns (Electronic Filing)(I); Computer and Data Processing Services (S):
IP 2014(21) Business Taxes: Credits; Estimated Taxes; Minimum Tax; Net Income; Surtax (C); Withholding (I); Business Entity Tax; Controlling Interest Transfer Tax; Motor Carrier Road Tax; Motor Vehicle Fuels Tax; Petroleum Products Gross Earnings Tax; Real Estate Conveyance Tax (M); Affiliates, Services By; Manufacturing; Manufacturing Recovery Act; Rate of Tax; Resale of Services; Resale of Tangible Personal Property; Returns, Filing (S): Modified and superseded by IP 2018(5)
IP 2014(25) Credit for Property Tax Paid on Motor Vehicle or Residence (I):
2015 INFORMATIONAL PUBLICATIONS
IP 2015(1) Withholding (I): Modified and superseded by IP 2015(1.1)
IP 2015(1.1) Withholding (I):
IP 2015(7) Withholding (I): Modified and superseded by IP 2015(7.1)
IP 2015(7.1) Withholding (I): Modified and Superseded by IP 2016(7)
IP 2015(8) Withholding (I): Modified and superseded by IP 2015(8.1)
IP 2015(8.1) Withholding (I):
IP 2015(9) Returns; Withholding (I):
IP 2015(10) Returns; Withholding (I):
IP 2015(11) Business Entity Tax (M):
IP 2015(12) (Getting Started in Business Understanding Connecticut Taxes): Additional Tax; Minimum Tax (C); Limited Liability Companies (C), (I), (S); Returns (C ), (I); S Corporations (C), (I); Estimated Tax(C), (I); Partnership (Informational Return); Withholding (General) (I); Cigarette Tax (M), (S); "Buy Connecticut"; Coupons; Custom Orders; Gross Receipts/Sales Price; Interest and Penalties; Layaways; Location of Transaction; Nexus; Prepaid Telephone Calling Service; Rate of Tax; Rebates; Records of Retailers; Reporting Method; Resale of Services; Resale of Tangible Personal Property; Retailer; Returned Merchandise; Returns, Filing; Room Occupancy Tax; Sale and Leaseback; Seller’s Permit; Shipping and Handling; Successor Liability; Trade-Ins; Use Tax (S); Admissions Tax; Alcoholic Beverages Tax; Bottle Deposit; Business Entity Tax; Controlling Interest Transfer Tax; Dry Cleaning Surcharge; Dues Tax; Licensing and Registration; Motor Carrier Road Tax; Motor Vehicle Fuels Tax; Petroleum Products Gross Earnings Tax; Real Estate Conveyance Tax; Rental Surcharge; Successor Liability; Tobacco Products Tax; Tourism Account Surcharge (M): Modified and superseded by IP 2017(25)
IP 2015(13) Neighborhood Assistance Program (C), (M):
IP 2015(14) Estimated Taxes (C):
IP 2015(15) Not issued
IP 2015(16) Business Use Tax (S): Modified and superseded by IP 2019(2)
IP 2015(17) Estimated Tax (I):
IP 2015(18) Not issued
IP 2015(19) Returns (Electronic Filing) (I); Computer and Data Processing Services (S)
IP 2015(20) Earned Income Tax Credit (I):
IP 2015(20)(SP) Earned Income Tax Credit (Spanish)(I):
IP 2015(21) Use Tax; Aircraft; Credit for Sales and Use Taxes; Interest and Penalties; Motor Vehicles; Rate of Tax; Vessels (S): Modified and Superseded by IP 2016(19)
IP 2015(22) Clothing/Fabric/Footwear; Layaways; Returned Merchandise; Shipping and Handling (S):
IP 2015(23) Estimated Tax; Taxable Income, Nonresident Individuals; Taxable Income, Part-Year Resident Individuals; Taxable Income, Resident Individuals; Withholding (I)
IP 2015(24) Allocation and Apportionment; Civil Unions; Estimated Tax; Extensions of Time; Nonresident Individuals; Refunds; Resident Individuals; Taxable Income, Nonresident Individuals (Military Pay); Withholding Tax (I): Superseded by IP 2018(15)
2016 INFORMATIONAL PUBLICATIONS
IP 2016(1) Withholding Tax (I): Modified and superseded by IP 2017(1)
IP 2016(7) Withholding Tax (I): Modified and superseded by IP 2017(7)
IP 2016(8) Withholding Tax (I): Modified and superseded in part by IP 2018(8)
IP 2016(9) Attorney Occupational Tax (M): Modified and superseded by IP 2020(15)
IP 2016(10) Status Letters (M): Modified and superseded by IP 2016(17)
IP 2016(11) Estimated Taxes (C): Modified and superseded by IP 2016(16)
IP 2016(12) Withholding Tax; Returns (I): Superseded by IP 2017(12)
IP 2016(13) Withholding Tax; Returns (I): Superseded by IP 2017(13)
IP 2016(14) Business Entity Tax (M)
IP 2016(15) Not issued
IP 2016(16) Estimated Taxes (C): Superseded by IP 2017(24)
IP 2016(17) Status Letter (M): Modified and superseded by IP 2018(17)
IP 2016(18) Credit for Property Tax Paid on Motor Vehicle or Residence (I): Modified and superseded by IP 2017(23)
IP 2016(19) Use Tax; Aircraft; Credit for Sales and Use Taxes; Interest and Penalties; Motor Vehicles; Rate of Tax; Vessels (S): Modified and superseded by IP 2019(3)
IP 2016(20) Not issued
IP 2016(21) Returns (Electronic Filing); (I); Computer and Data Processing Services (S)
2017 INFORMATIONAL PUBLICATIONS
IP 2017(1) Withholding Tax (I): Modified and superseded by IP 2018(1)
IP 2017(7) Withholding Tax (I): Modified and Superseded by IP 2018(7)
IP 2017(8)
IP 2017(9) Real Estate Conveyance Tax; Returns (M)
IP 2017(10) Administrative/Procedural; Appeals to Commissioner; Assessments; Bond or Security for Payment of Tax (M)
IP 2017(11)
IP 2017(12) Withholding Tax; Returns (I): Modified and superseded by IP 2018(12)
IP 2017(13) Withholding Tax; Returns (I): Superseded by IP 2018(13)
IP 2017(15) Electronic Funds Transfer (M); Interest and Penalties; Returns, Filing (S):
IP 2017(17) Alcoholic Beverage Tax (M): Modified and superseded by IP 2019(8)
IP 2017(21) Construction Materials (S)
IP 2017(22) Returns (Electronic Filing); (I); Computer and Data Processing Services (S)
IP 2017(23) Credit for Property Tax Paid on Motor Vehicle or Residence (I):
IP 2017(24) Estimated Taxes (C): Superseded by IP 2018(9)
IP 2017(25) (Getting Started in Business Understanding Connecticut Taxes): Additional Tax; Minimum Tax; (C); Limited Liability Companies (C), (I), (S); Returns (C), (I); S Corporations (C), (I); Estimated Tax (C), (I); Partnership (Informational Return); Withholding (General) (I); Cigarette Tax (M), (S); “Buy Connecticut”; Connecticut/New York Reciprocal Tax Program; Coupons; Custom Orders; Gross Receipts/Sales Price; Interest and Penalties; Layaways; Location of Transaction; Prepaid Telephone Calling Service; Rate of Tax; Rebates; Records of Retailers; Reporting Method; Resale of Services; Resale of Tangible Personal Property; Retailer; Returned Merchandise; Returns, Filing; Room Occupancy Tax; Sale and Leaseback; Seller’s Permit; Shipping and Handling Charges; Successor Liability; Trade-Ins; Use Tax (S); Admissions Tax; Alcoholic Beverages Tax; Bottle Deposit; Business Entity Tax; Controlling Interest Transfer Tax; Dry Cleaning Surcharge; Dues Tax; Licensing and Registration; Motor Carrier Road Tax; Motor Vehicle Fuels Tax; Real Estate Conveyance Tax; Rental Surcharge; Successor Liability; Tobacco Products Tax; Tourism Account Surcharge (M): Modified and superseded by IP 2018(5)
2018 INFORMATIONAL PUBLICATIONS
IP 2018(1) Withholding Tax (I): Modified and superseded by IP 2019(1)
IP 2018(2) Building Contractors’ Guide: Air Pollution Control Facilities; Condominium Associations; Connecticut Development Authority; Construction Management; Construction Materials; Consulting Services, Environmental; Consulting Services, Real Estate; Contractor Bonds; Contractors (General); Contractors (Exempt Purchases); Direct Payment Permit; Excavating; Governmental Exemption (Contractors); Hazardous Waste/Other Contaminants; Indians; Installation (Real Property); Installation (Tangible Personal Property); Janitorial Services; Landscaping and Horticulture; Locksmith Services; Low and Moderate Income Housing; Maintenance of Real Property; Maintenance, Repair & Warranty Contracts; Maintenance of Tangible Personal Property; Management Services; Painting and Lettering Services; Protection, Patrol Work, Watchman and Armored Car Services; Real Property (Industrial, Commercial, Income-Producing), General; Real Property (Industrial, Commercial, Income-Producing), New Construction; Real Property (Industrial, Commercial, Income-Producing), Renovation; Real Property (Residential); Refuse Removal; Repairs to Tangible Personal Property; Resale of Services; Resale of Tangible Personal Property; Swimming Pool Cleaning and Maintenance Services/Installation; Tanks, Storage; Waste Treatment Facilities (S); Bond or Security for Payment of Tax (M): Modified and superseded in part by SN 2019(11)
IP 2018(3) Admissions Tax (M): Modified and superseded by IP 2020(2)
IP 2018(4) Construction Materials (S):
IP 2018(5) (Getting Started in Business Understanding Connecticut Taxes): Additional Tax; Minimum Tax; (C); Limited Liability Companies (C), (I), (S); Returns (C), (I); S Corporations (C), (I); Estimated Tax (C), (I); Partnership (Informational Return); Withholding (General) (I); Cigarette Tax (M), (S); “Buy Connecticut”; Connecticut/New York Reciprocal Tax Program; Coupons; Custom Orders; Gross Receipts/Sales Price; Interest and Penalties; Layaway's; Location of Transaction; Prepaid Telephone Calling Service; Rate of Tax; Rebates; Records of Retailers; Reporting Method; Resale of Services; Resale of Tangible Personal Property; Retailer; Returned Merchandise; Returns, Filing; Room Occupancy Tax; Sale and Leaseback; Seller’s Permit; Shipping and Handling Charges; Successor Liability; Trade-Ins; Use Tax (S); Admissions Tax; Alcoholic Beverages Tax; Bottle Deposit; Business Entity Tax; Controlling Interest Transfer Tax; Dry Cleaning Surcharge; Dues Tax; Licensing and Registration; Motor Carrier Road Tax; Motor Vehicle Fuels Tax; Real Estate Conveyance Tax; Rental Surcharge; Successor Liability; Tobacco Products Tax; Tourism Account Surcharge (M):
IP 2018(6) Disclosure of Documents/Information (M)
IP 2018(7) Withholding Tax (I)
IP 2018(8) Withholding Tax (I): Modified and superseded by IP 2021(8)
IP 2018(9) Estimated Taxes (C): Superseded by IP 2019(9)
IP 2018(10) Successor Liability (M), (S); Admissions Tax; Dues Tax; Clearance Certificate(M); Withholding (I)
IP 2018(11) Estimated Tax (I):
IP 2018(12.1) Withholding Tax; Returns (I): Superseded by IP 2019(12)
IP 2018(13) Withholding Tax; Returns (I): Superseded by IP 2019(13)
IP 2018(15) Allocation and Apportionment; Civil Unions; Estimated Tax; Extensions of Time; Nonresident Individuals; Refunds; Resident Individuals; Taxable Income, Nonresident Individuals (Military Pay); Withholding Tax (I): Superseded by IP 2019(5)
IP 2018(16) Estimated Tax (I):
IP 2018(17) Status Letters (M): Modified and superseded by IP 2021(11)
IP 2018(18) Voluntary Disclosure (M)
IP 2018(19) Agricultural Production (S); Estimated Tax; Withholding (I); Motor Vehicle Fuels Tax (M): Modified and superseded by IP 2021(2)
IP 2018(20) Vessels; Boat Mooring and Storage; Credit for Sales and Use Tax; Fabrication Labor; Maintenance Services to Tangible Personal Property; Maintenance, Repair & Warranty Contracts; Rate of Tax; Repair Services to Tangible Personal Property (S); Dues Tax (M): Modified and superseded by IP 2021(10)
IP 2018(21) Motor Vehicle Fuels Tax (M): Modified and superseded by IP 2021(6)
2019 INFORMATIONAL PUBLICATIONS
IP 2019(1) Withholding Tax (I): Modified and superseded by IP 2021(1)
IP 2019(2) Business Use Tax (S): Modified and superseded by IP 2020(9)
IP 2019(3) Use Tax; Aircraft; Credit for Sales and Use Taxes; Interest and Penalties; Motor Vehicles; Rate of Tax; Vessels (S): Modified and superseded by IP 2020(10)
IP 2019(4) Dues Tax (M)
IP 2019(5) Allocation and Apportionment; Civil Unions; Estimated Tax; Extensions of Time; Nonresident Individuals; Refunds; Resident Individuals; Taxable Income, Nonresident Individuals (Military Pay); Withholding Tax (I):
IP 2019(6) "Buy Connecticut" (S):
IP 2019(7) Withholding Tax (I): Modified and superseded by IP 2020(7)
IP 2019(8) Alcoholic Beverage Tax (M):
IP 2019(9) Estimated Tax (C): Superseded by IP 2020(4)
IP 2019(12) Withholding Tax; Returns (I): Superseded by IP 2021(12)
IP 2019(13) Withholding Tax; Returns (I): Superseded by IP 2021(13)
IP 2019(14) Returns (I):
2020 INFORMATIONAL PUBLICATIONS
IP 2020(1) Not issued; refer to IP 2019(1)
IP 2020(2) Admissions Tax (M):
IP 2020(4) Estimated Tax (C):
IP 2020(5) Returns, Filing (S):
IP 2020(6) Returns and Reports, Filing (M):
IP 2020(7) Withholding Tax (I): Modified and superseded by IP 2021(7)
IP 2020(9) Business Use Tax (S):
IP 2020(10) Use Tax; Aircraft; Credit for Sales and Use Taxes; Interest and Penalties; Motor Vehicles; Rate of Tax; Vessels (S):
IP 2020(14) Returns (Electronic Filing) (I):
IP 2020(15) Attorney Occupational Tax (M):
2021 INFORMATIONAL PUBLICATIONS
IP 2021(1) Withholding Tax (I): Modified and superseded by IP 2022(1)
IP 2021(2) Agricultural Production (S); Estimated Tax; Withholding (I); Motor Vehicle Fuels Tax (M):
IP 2021(4) Commercial Fishing; Vessels (S); Estimated Tax (I):
IP 2021(5) Electronic Funds Transfer; Returns and Reports, Filing (M):
IP 2021(6) Motor Vehicle Fuels Tax (M):
IP 2021(7) Withholding Tax (I): Modified and superseded by IP 2022(7)
IP 2021(8) Withholding Tax I): Modified and superseded by IP 2022(8)
IP 2021(9) Estimated Tax (C):
IP 2021(10) Vessels; Boat Mooring and Storage; Credit for Sales and Use Tax; Fabrication Labor; Maintenance Services to Tangible Personal Property; Maintenance, Repair & Warranty Contracts; Rate of Tax; Repair Services to Tangible Personal Property (S); Dues Tax (M):
IP 2021(11) Status Letters (M)
IP 2021(12) Withholding Tax; Returns (I): Superseded by IP 2021(15)
IP 2021(13) Withholding Tax; Returns (I): Superseded by IP 2021(16)
IP 2021(14) Returns, Electronic Filing (I):
IP 2021(15) Returns (I):
IP 2021(16) Returns (I):
2022 INFORMATIONAL PUBLICATIONS
IP 2022(1) Withholding Tax (I):
IP 2022(7) Withholding Tax (I):
IP 2022(8) Withholding Tax (I):
1991 | 1992 | 1993 | 1994 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 |
2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022
1991 ANNOUNCEMENTS
AN 91(1) Information about Sales and Use Taxes Changes
AN 91(2) Information about Sales and Use Taxes Changes
AN 91(3) Never issued
AN 91(4) Information about Connecticut Corporation Business Tax:
AN 91(5) Income Tax:
AN 91(6) Withholding (I):
AN 91(7) Never issued
AN 91(8) Withholding (I):
AN 91(9) Withholding (I): Obsoleted by AN 95(8)
AN 91(10) Estimated Tax (I):
AN 91(11) Administrative/Procedural (Misc) (Administrative Pronouncements) (M): Amplified and superseded by AN 91(11.1)
AN 91(11.1) Administrative/Procedural (Misc) (Administrative Pronouncements) (M):
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1992 ANNOUNCEMENTS
AN 92(1) Never issued.
AN 92(2) Taxable Income, Part-Year Resident Individuals; Taxable Income, Part-Year Resident Trusts (I):
AN 92(3) Administrative/Procedural (Misc) (Tax-Fax) (M):
AN 92(4) Unrelated Business Income Tax (M):
AN 92(5) Real Estate Conveyance Tax (M):
AN 92(6) Petroleum Products Gross Earnings Tax (M):
AN 92(7) Returns; S Corporations (I); Unreasonable Compensation (C):
AN 92(8) Withholding (I):
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1993 ANNOUNCEMENTS
AN 93(1) Returns (I):
AN 93(2) Income Tax (I):
AN 93(3) World Trade Center:
AN 93(4) Returns; S Corporations (I):
AN 93(5) Assumed Tax; Estimated Taxes (C):
AN 93(6) Estimated Tax; Returns (I):
AN 93(7) Tire Fee (M):
AN 93(8) Motor Vehicle Fuels Tax (M): Superseded by AN 93(8.1)
AN 93(8.1) Motor Vehicle Fuels Tax (M):
AN 93(9) Real Estate Conveyance Tax (M):
AN 93(10) Nonresident Individuals; Resident Individuals; Returns (I): Superseded by AN 93(10.1)
AN 93(10.1) Nonresident Individuals; Resident Individuals; Returns (I):
AN 93(11) Insurance Premiums Tax (M):
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1994 ANNOUNCEMENTS
AN 94(1) Obsolete Documents (C):
AN 94(2) Capital Gains, Dividends and Interest Tax; Estate Tax (M):
AN 94(3) Rulings and Administrative Pronouncements Obsoleted by Legislation Repealing Sales and Use Taxes On Certain Services:
AN 94(4) Rulings and Administrative Pronouncements Obsoleted by Subsequently Promulgated Sales and Use Tax Regulations:
AN 94(5) Rulings and Administrative Pronouncements Obsoleted by Legislation Affecting Sales and Use Tax Exemptions:
AN 94(6) Administrative Pronouncements Obsoleted by Legislative Changes:
AN 94(7) Rulings Obsoleted Because Factual Situation Is Insufficiently Described:
AN 94(8) Rulings and Administrative Pronouncements Obsoleted by Legislative Changes Affecting the Room Occupancy Tax (S):
AN 94(9) Motor Vehicle Fuels Tax (M): Superseded by AN 94(9.1)
AN 94(9.1) Motor Vehicle Fuels Tax (M):
AN 94(10) Computer & Data Processing Services (S): Clarified by AN 94(10.1) and AN 94(10.2)
AN 94(10.1) Computer & Data Processing Services (S): Clarified by AN 94(10.2)
AN 94(10.2) Computer & Data Processing Services (S):
AN 94(11) Dry Cleaning Assessment (M): Obsoleted by SN 94(16)
AN 94(12) Returns; S Corporations (I): Modified and superseded by AN 94(12.1)
AN 94(12.1) Returns; S Corporations (I):
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1995 ANNOUNCEMENTS
AN 95(1) Income Tax (I):
AN 95(2) Income Tax (I):
AN 95(3) Amusement and Recreation; Health and Athletic Clubs (S):
AN 95(4) Motor Vehicle Fuels Tax (M): Supplemented by AN 95(4.1)
AN 95(4.1) Motor Vehicle Fuels Tax (M):
AN 95(5) Contractors (General); Contractors (Exempt Purchases); Real Property (Industrial, Commercial, Income-Producing), General; Real Property (Industrial, Commercial, Income-Producing), New Construction; Real Property (Industrial, Commercial, Income-Producing), Renovation; Real Property (Residential); Installation (Real Property); Consulting Services, Environmental; Excavating Construction Materials; Maintenance of Real Property; Janitorial Services; Swimming Pool Cleaning and Maintenance Services/Installation; Maintenance, Repair & Warranty Contracts; Repairs to Tangible Personal Property; Maintenance of Tangible Personal Property (S):
AN 95(6) Administrative/Procedural (Misc); "Topical" Indexes (M):
AN 95(7) Administrative/Procedural (Misc); Technical Advice Memorandum (M):
AN 95(8) Withholding (I): Modified and superseded in part by AN 96(2); obsoleted in part by SN 96(8)
AN 95(9) Commercial Truck Exemption; Motor Bus Exemption (S):
AN 95(10) Exempt Organizations; Meals (S): Modified and superseded by IP 2002(11)
AN 95(11) Administrative/Procedural (Misc); Disclosure of Documents/Information (M): Superseded by AN 99(1)
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1996 ANNOUNCEMENTS
AN 96(1) Motor Vehicle Fuels Tax (M): Obsoleted by AN 97(1)
AN 96(2) Withholding (I):
AN 96(3) Withholding (I): Modified and superseded by AN 96(3.1)
AN 96(3.1) Withholding (I): Cited in IP 92(8.4); Modified and superseded by AN 2000(4)
AN 96(4) Sales and Use Taxes Manual:
AN 96(5) Electronic Funds Transfer (M); Estimated Taxes (C):
AN 96(6) Electronic Funds Transfer; Insurance Premiums Tax (M):
AN 96(7) Electronic Funds Transfer; Insurance Premiums Tax (M):
AN 96(8) Electronic Funds Transfer; Health Care Centers Tax (M); :
AN 96(9) Alcoholic Beverages Tax (M):
AN 96(10) Utility Companies Gross Earnings Tax (M):
AN 96(11) Motor Vehicle Fuels Tax (M): Obsoleted by AN 97(1)
AN 96(12) Administrative/Procedural (Misc) (M):
AN 96(13) Taxable Income, Nonresident Individuals; Taxable Income, Part-Year Resident Individuals; Taxable Income, Resident Individuals; Withholding (I)
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1997 ANNOUNCEMENTS
AN 97(1) Motor Vehicle Fuels Tax (M): Supplemented by AN 97(1.1)
AN 97(1.1) Motor Vehicle Fuels Tax (M): Supplemented by AN 97(1.2)
AN 97(1.2) Motor Vehicle Fuels Tax (M): Supplemented by AN 97(1.3)
AN 97(1.3) Motor Vehicle Fuels Tax (M):
1998 ANNOUNCEMENTS
AN 98(1) Motor Vehicle Fuels Tax (M): Supplemented by AN 98(1.1); obsoleted by AN 99(2)
AN 98(1.1) Motor Vehicle Fuels Tax (M): Supplemented by AN 98(1.2); obsoleted by AN 99(2)
AN 98(1.2) Motor Vehicle Fuels Tax (M): Supplemented by AN 98(1.3); obsoleted by AN 99(2)
AN 98(1.3) Motor Vehicle Fuels Tax (M): Obsoleted by AN 99(2)
AN 98(2) Voluntary Disclosure (M): Modified and Superseded by IP 2010(18)
AN 98(3) Succession & Transfer Tax (M): Obsoleted by SN 2001(8)
1999 ANNOUNCEMENTS
AN 99(1) Administrative/Procedural (Misc); Disclosure of Documents/Information (M): Superseded by AN 99(1.1)
AN 99(1.1) Administrative/Procedural (Misc); Disclosure of Documents/Information (M): Superseded by AN 2001(3)
AN 99(2) Motor Vehicle Fuels Tax (M): Supplemented by AN 99(2.1), AN 99(2.2), AN 99(2.3); obsoleted by AN 2000(2)
AN 99(2.1) Motor Vehicle Fuels Tax (M):
AN 99(2.2) Motor Vehicle Fuels Tax (M):
AN 99(2.3) Motor Vehicle Fuels Tax (M): Obsoleted by AN 2000(2)
AN 99(3) Utility Companies Tax (M): Obsoleted by SN 2000(13)
AN 99(4) Connecticut Life and Health Insurance Guaranty Assoc. (M): Obsoleted by SN 2000(12)
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2000 ANNOUNCEMENTS
AN 2000(1) Returns; Withholding (I):
AN 2000(2) Motor Vehicle Fuels Tax (M): Supplemented by AN 2000(2.1), AN 2000(2.2), AN 2000(2.3); obsoleted by AN 2001(2)
AN 2000(2.1) Motor Vehicle Fuels Tax (M):
AN 2000(2.2) Motor Vehicle Fuels Tax (M):
AN 2000(2.3) Motor Vehicle Fuels Tax (M):
AN 2000(3) Utility Company Gross Earnings Tax; Returns and Reports, Filing (M):
AN 2000(4) Withholding (I):
AN 2000(5) Utility Company Gross Earnings Tax (M): Modified and superseded by AN 2001(1)
AN 2000(6) Connecticut Life and Health Insurance Guaranty Assoc. (M):
AN 2000(7) Petroleum Products Gross Earnings Tax (M):
AN 2000(8) Rulings and Administrative Pronouncements Obsoleted by Sales and Use Tax Regulations on Services
AN 2000(9) Hazardous Waste Assessment (M):
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2001 ANNOUNCEMENTS
AN 2001(1) Utility Company Gross Earnings Tax (M): Modified and superseded by AN 2002(2)
AN 2001(2) Motor Vehicle Fuels Tax (M): Supplemented by AN 2001(2.1), AN 2001(2.2), AN 2001(2.3);replaced by AN 2002(1)
AN 2001(2.1) Motor Vehicle Fuels Tax (M):
AN 2001(2.2) Motor Vehicle Fuels Tax (M):
AN 2001(2.3) Motor Vehicle Fuels Tax (M):
AN 2001(3) Administrative/Procedural (Misc); Disclosure of Documents/Information (M): Superseded by AN 2002(3.1)
AN 2001(4) Taxable Income, Resident Individuals (I): Modified and superseded by AN 2007(6)
AN 2001(5) Estate Tax (M):
AN 2001(6) Taxable Income, Nonresident Individuals; Withholding (I):
AN 2001(7) Taxable Income, Resident Individuals (I):
AN 2001(8) Returns (C), (I ), (M), (S); Extensions of Time; Withholding (I): Modified and superseded by AN 2001(8.1)
AN 2001(8.1) Returns (C), (I ), (M), (S); Extensions of Time; Withholding (I):
AN 2001(9) Returns and Reports, Filing (M); Returns (C ), (I ), (S ): Modified and superseded by PS 2002(4)
AN 2001(10) Hazardous Waste Assessment (M):
AN 2001(11) Cigarette Tax; Tobacco Products Tax (M):
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2002 ANNOUNCEMENTS
AN 2002(1) Motor Vehicle Fuels Tax (M): Supplemented by AN 2002(1.1), AN 2002(1.2), AN 2002(1.3); obsoleted by AN 2003(5)
AN 2002(1.1) Motor Vehicle Fuels Tax (M):
AN 2002(1.2) Motor Vehicle Fuels Tax (M):
AN 2002(1.3) Motor Vehicle Fuels Tax (M):
AN 2002(2) Utility Company Gross Earnings Tax (M): Supplemented by AN 2002(2.1)
AN 2002(2.1) Utility Company Gross Earnings Tax (M):
AN 2002(3) Administrative/Procedural (Misc); Disclosure of Documents/Information (M): Superseded by AN 2002(3.1)
AN 2002(3.1) Administrative/Procedural (Misc); Disclosure of Documents/Information (M): Superseded by AN 2005(2)
AN 2002(4) Cigarette Tax (M):
AN 2002(5) Taxable Income, Nonresident Individuals; Withholding (I): Cited in SN 2002(12)
AN 2002(6) Motor Vehicle Fuels Tax (M):
AN 2002(7) 2002 Legislation Renumbers Conn. Gen. Stat. §12-407 (S):
2003 ANNOUNCEMENTS
AN 2003(1) Estimated Tax (I):
AN 2003(2) Cigarette Tax (M):
AN 2003(3) Cigarette Tax; Stamps, Cigarette Tax (M):
AN 2003(4) Partnership; S Corporations; Taxable Income, Resident Individuals (I):
AN 2003(5) Motor Vehicle Fuels Tax (M): Supplemented by AN 2003(5.1), 2003(5.2), 2003(5.3); obsoleted by AN 2004(2)
AN 2003(5.1) Motor Vehicle Fuels Tax (M):
AN 2003(5.2) Motor Vehicle Fuels Tax (M):
AN 2003(5.3) Motor Vehicle Fuels Tax (M):
AN 2003(6) Cigarette Tax (M):
AN 2003(7) Utility Companies Gross Earnings Tax (M): Modified and superseded by AN 2005(5)
AN 2003(8) Motor Vehicle Fuels Tax (M):
AN 2003(9) Withholding (Gambling Winnings) (I): Obsoleted by AN 2009(8)
AN 2003(10) Withholding (Gambling Winnings); Withholding (Pension and Annuity Distributions); Withholding (Athletes and Entertainers); Withholding (Voluntary by Employers); Withholding (Voluntary for Military Retirees) (I):
AN 2003(11) Cigarette Tax (M):
AN 2003(12) Cigarette Tax (M):
AN 2003(13) Never issued
AN 2003(14) Motor Vehicle Fuels Tax (M):
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2004 ANNOUNCEMENTS
AN 2004(1) Withholding (I): Modified and Superseded by AN 2005(1)
AN 2004(2) Motor Vehicle Fuels Tax (M): Supplemented by AN 2004(2.1), 2004(2.2), 2004(2.3); obsoleted by AN 2005(4)
AN 2004(2.1) Motor Vehicle Fuels Tax (M):
AN 2004(2.2) Motor Vehicle Fuels Tax (M):
AN 2004(2.3) Motor Vehicle Fuels Tax (M):
AN 2004(3) Cigarette Tax (M):
AN 2004(4) Cigarette Tax (M):
AN 2004(5) Abusive Tax Shelters; Voluntary Disclosure (M):
AN 2004(6) Never issued
AN 2004(7) Cigarette Tax; Vending Machines (M):
AN 2004(8) Cigarette Tax; Tobacco Products Tax (M): Clarified by AN 2004(8.1); Cited in SN 2005(1)
AN 2004(8.1) Cigarette Tax; Tobacco Products Tax (M):
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2005 ANNOUNCEMENTS
AN 2005(1) Withholding (I): Modified and superseded by AN 2006(6)
AN 2005(2) Administrative/Procedural (Misc); Disclosure of Documents/Information (M): Superseded by AN 2006(4)
AN 2005(3) Real Estate Conveyance Tax (M):
AN 2005(4) Motor Vehicle Fuels Tax (M): Supplemented by AN 2005(4.1), AN 2005(4.2); obsoleted by AN 2006(3)
AN 2005(4.1) Motor Vehicle Fuels Tax (M):
AN 2005(4.2) Motor Vehicle Fuels Tax (M):
AN 2005(5) Utility Companies Gross Earnings Tax (M): Modified and superseded by AN 2009(2)
AN 2005(6) Insurance Premiums Tax (M):
AN 2005(7) Cigarette Tax (M):
AN 2005(8) Alcoholic Beverages Tax; Tobacco Products Tax (M):
AN 2005(9) Motor Vehicle Fuels Tax (M):
AN 2005(10) Petroleum Products Gross Earnings Tax (M):
AN 2005(11) Resale of Services; Resale of Tangible Personal Property (S); Administrative/Procedural (Misc); Returns and Reports, Filing (M):
AN 2005(12) Cigarette Tax; Stamps, Cigarette Tax (M):
AN 2005(13) Cigarette Tax (M):
AN 2005(14) Not issued
AN 2005(15) Abusive Tax Shelters (M):
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2006 ANNOUNCEMENTS
AN 2006(1) Motor Vehicle Fuels Tax (M):
AN 2006(2) Cigarette Tax (M):
AN 2006(3) Motor Vehicle Fuels Tax (M): Supplemented by AN 2006(3.1), 2006(3.2), 2006(3.3); obsoleted by AN 2007(3)
AN 2006(3.1) Motor Vehicle Fuels Tax (M):
AN 2006(3.2) Motor Vehicle Fuels Tax (M):
AN 2006(3.3) Motor Vehicle Fuels Tax (M):
AN 2006(4) Administrative/Procedural (Misc); Disclosure of Documents/Information (M): Superseded by AN 2007(5)
AN 2006(5) Insurance Premiums Tax (M):
AN 2006(6) Withholding (I): Modified and Superseded by AN 2007(1)
AN 2006(7) Contractors (Exempt Purchases); Exempt Organizations; Governmental Exemption (Contractors);Machinery (Manufacturing)(S):
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2007 ANNOUNCEMENTS
AN 2007(1) Withholding (I): Modified and superseded by AN 2008(1)
AN 2007(2) Motor Vehicle Fuels Tax (M):
AN 2007(3) Motor Vehicle Fuels Tax (M): Supplemented by AN 2007(3.1), AN 2007(3.2), AN 2007(3.3); Modified and Superseded by AN 2008(3)
AN 2007(3.1) Motor Vehicle Fuels Tax (M):
AN 2007(3.2) Motor Vehicle Fuels Tax (M):
AN 2007(3.3) Motor Vehicle Fuels Tax (M):
AN 2007(4) Cigarette Tax (M): Modified and Superseded by AN 2008(4)
AN 2007(5) Administrative/Procedural (Misc); Disclosure of Documents/Information (M): Superseded by AN 2009(5)
AN 2007(6) Taxable Income, Resident Individuals (I): Modified and superseded by AN 2010(7)
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2008 ANNOUNCEMENTS
AN 2008(1) Civil Unions; Withholding (I): Modified and superseded by AN 2009(1)
AN 2008(2) Insurance Premiums Tax (M):
AN 2008(3) Motor Vehicle Fuels Tax (M): Supplemented by AN 2008(3.1), AN 2008(3.2), AN 2008(3.3); modified and superseded by AN 2009(3)
AN 2008(3.1) Motor Vehicle Fuels Tax (M):
AN 2008(3.2) Motor Vehicle Fuels Tax (M):
AN 2008(3.3) Motor Vehicle Fuels Tax (M):
AN 2008(4) Cigarette Tax (M): Modified and superseded by AN 2009(4)
AN 2008(5) Never issued
AN 2008(6) Coupons (S):
AN 2008(7) Depreciation (C):
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2009 ANNOUNCEMENTS
AN 2009(1) Civil Unions; Withholding (I): Modified and superseded by AN 2010(1)
AN 2009(2) Utility Companies Gross Earnings Tax (M): Modified and superseded by AN 2013(3)
AN 2009(3) Motor Vehicle Fuels Tax (M): Supplemented by AN 2009(3.1), AN 2009(3.2), AN 2009(3.3); modified and superseded by AN 2010(5)
AN 2009(3.1) Motor Vehicle Fuels Tax (M):
AN 2009(3.2) Motor Vehicle Fuels Tax (M):
AN 2009(3.3) Motor Vehicle Fuels Tax (M):
AN 2009(4) Cigarette Tax (M): Modified and superseded by AN 2010(4)
AN 2009(5) Administrative/Procedural (Misc); Disclosure of Documents/Information (M): Superseded by AN 2009(5.1)
AN 2009(5.1) Administrative/Procedural (Misc); Disclosure of Documents/Information (M): Superseded by AN 2009(5.2)
AN 2009(5.2) Administrative/Procedural (Misc); Disclosure of Documents/Information (M):
AN 2009(6) Construction Materials; Contractors (Exempt Purchases); Governmental Exemption (Contractors) (S):
AN 2009(7) Taxable Income, Nonresident Individuals; Taxable Income, Nonresident Trusts or Estates; Taxable Income, Part-Year Resident Individuals; Taxable Income, Part-Year Resident Trusts; Taxable Income, Resident Individuals; Taxable Income, Resident Trust or Estate (I):
AN 2009(8) Withholding (Gambling Winnings) (I):
AN 2009(9) Withholding (I): Superseded by AN 2010(3)
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2010 ANNOUNCEMENTS
AN 2010(1) Civil Unions; Withholding (I): Modified and superseded by AN 2011(1)
AN 2010(2) Insurance Premiums Tax (M):
AN 2010(3) Withholding (I): Modified and superseded by PS 2015(6)
AN 2010(4) Cigarette Tax (M): Modified and superseded by AN 2011(4)
AN 2010(5) Motor Vehicle Fuels Tax (M): Supplemented by AN 2010(5.1), AN 2010(5.2), AN 2010(5.3); modified and superseded by AN 2011(3)
AN 2010(5.1) Motor Vehicle Fuels Tax (M):
AN 2010(5.2) Motor Vehicle Fuels Tax (M):
AN 2010(5.3) Motor Vehicle Fuels Tax (M):
AN 2010(6) Motor Vehicle Fuels Tax (M):
AN 2010(7)Taxable Income, Resident Individuals (I): Modified and superseded by AN 2012(4)
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2011 ANNOUNCEMENTS
AN 2011(1) Civil Unions; Withholding (I): Modified and superseded by AN 2012(1)
AN 2011(2) Insurance Premiums Tax (M):
AN 2011(3) Motor Vehicle Fuels Tax (M): Supplemented by AN 2011(3.1), AN 2011(3.2), AN 2011(3.3); modified and superseded by AN 2012(3)
AN 2011(3.1) Motor Vehicle Fuels Tax (M):
AN 2011(3.2) Motor Vehicle Fuels Tax (M):
AN 2011(3.3) Motor Vehicle Fuels Tax (M):
AN 2011(4) Cigarette Tax (M): Cited in PS 2011(1); modified and superseded by AN 2012(5)
AN 2011(5) Motor Vehicle Fuels Tax (M):
AN 2011(6) Withholding (I):
AN 2011(7) Electronic Funds Transfer (M):
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2012 ANNOUNCEMENTS
AN 2012(1) Civil Unions; Withholding (I): Modified and superseded by AN 2015(6)
AN 2012(2) Insurance Premiums Tax (M):
AN 2012(3) Motor Vehicle Fuels Tax (M): Supplemented by AN 2012(3.1), AN 2012(3.2); modified and superseded by AN 2013(2)
AN 2012(3.1) Motor Vehicle Fuels Tax (M):
AN 2012(3.2) Motor Vehicle Fuels Tax (M):
AN 2012(4) Taxable Income, Resident Individuals (I): Modified and superseded by AN 2013(7)
AN 2012(5) Cigarette Tax (M): Modified and superseded by AN 2013(4)
AN 2012(6) Nonadmitted Insurance; Insurance Premiums Tax (M):
AN 2012(7) Motor Vehicle Fuels Tax (M):
AN 2012(8) Clothing/Fabric/Footwear; Medical Equipment (S):
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2013 ANNOUNCEMENTS
AN 2013(1) Insurance Premiums Tax (M):
AN 2013(2) Motor Vehicle Fuels Tax (M): Supplemented by AN 2013(2.1), AN 2013(2.2), AN 2013(2.3); superseded by AN 2014(3)
AN 2013(2.1) Motor Vehicle Fuels Tax (M):
AN 2013(2.2) Motor Vehicle Fuels Tax (M):
AN 2013(2.3) Motor Vehicle Fuels Tax (M):
AN 2013(3) Utility Companies Gross Earnings Tax (M):
AN 2013(4) Cigarette Tax (M): Modified and superseded by AN 2014(4)
AN 2013(5) Motor Vehicle Fuels Tax (M):
AN 2013(6) Real Estate Conveyance Tax (M):
AN 2013(7) Taxable Income, Resident Individuals (I): Modified and Superseded by AN 2017(10)
AN 2013(8) not issued
AN 2013(9) Use Tax; Mail Order Sales; Retailer; Nexus; Location of Transaction (S):
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2014 ANNOUNCEMENTS
AN 2014(1) Nonadmitted Insurance (M):
AN 2014(2) Connecticut Life and Health Insurance Guaranty Assoc. (M):
AN 2014(3) Motor Vehicle Fuels Tax (M): Supplemented by AN 2014(3.1), AN 2014(3.2), AN 2014(3.3)
AN 2014(3.1) Motor Vehicle Fuels Tax (M):
AN 2014(3.2) Motor Vehicle Fuels Tax (M):
AN 2014(3.3) Motor Vehicle Fuels Tax (M):
AN 2014(4) Cigarette Tax (M): Modified and superseded by AN 2015(3)
AN 2014(5) Motor Vehicle Fuels Tax (M): Modified and superseded by AN 2015(2.1)
2015 ANNOUNCEMENTS
AN 2015(1) Insurance Premiums Tax (M):
AN 2015(2) Motor Vehicle Fuels Tax (M): Supplemented by AN 2015(2.1),AN 2015(2.3); modified and superseded by AN 2016(3)
AN 2015(2.1) Motor Vehicle Fuels Tax (M):
AN 2015(2.2) Motor Vehicle Fuels Tax (M):
AN 2015(2.3) Motor Vehicle Fuels Tax (M)
AN 2015(3) Cigarette Tax (M):
AN 2015(4) Motor Vehicle Fuels Tax (M):
AN 2015(5) Dry Cleaning Establishment Surcharge (M): Modified and Superseded by SN 2017(4)
AN 2015(6) Civil Unions; Withholding (I): Modified and Superseded by AN 2017(7)
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2016 ANNOUNCEMENTS
AN 2016(1) Insurance Premiums Tax (M)
AN 2016(2) Cigarette Tax (M): Modified and superseded by AN 2017(2)
AN 2016(3) Motor Vehicle Fuels Tax (M): Supplemented by AN 2016(3.1), AN 2016(3.2), AN 2016(3.3); modified and superseded by AN 2017(5)
AN 2016(3.1) Motor Vehicle Fuels Tax (M)
AN 2016(3.2) Motor Vehicle Fuels Tax (M)
AN 2016(3.3) Motor Vehicle Fuels Tax (M)
AN 2016(4) Utility Companies Gross Earnings Tax (M): Modified and superseded by AN 2019(4)
AN 2016(5) Motor Vehicle Fuels Tax (M)
AN 2016(6) Room Occupancy Tax (S)
AN 2016(7) Real Estate Conveyance Tax; Returns (M); Superseded by IP 2017(9) and AN 2017(8)
2017 ANNOUNCEMENTS
AN 2017(1)
AN 2017(2) Cigarette Tax (M): Modified and superseded by AN 2018(5)
AN 2017(5) Motor Vehicle Fuels Tax (M); Supplemented by AN 2017(5.1), AN 2017(5.2), AN 2017(5.3); modified and superseded by AN 2018(3)
AN 2017(5.1) Motor Vehicle Fuels Tax (M)
AN 2017(5.2) Motor Vehicle Fuels Tax (M)
AN 2017(5.3) Motor Vehicle Fuels Tax (M)
AN 2017(6) Connecticut Life and Health Insurance Guaranty Association (M)
AN 2017(7) Civil Unions; Withholding (I)
AN 2017(8) Real Estate Conveyance Tax; Returns (M)
AN 2017(9) Motor Vehicle Fuels Tax (M)
AN 2017(10) Taxable Income, Resident Individuals (I):
AN 2017(12) Hospital Net Patient Revenue Tax (Hospital User Fee) (M):
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2018 ANNOUNCEMENTS
AN 2018(1)
AN 2018(2) Motor Vehicle Fuels Tax (M)
AN 2018(3) Motor Vehicle Fuels Tax (M): Supplemented by AN 2018(3.1), AN 2018(3.2), AN 2018(3.3); modified and superseded by AN 2019(3)
AN 2018(3.1) Motor Vehicle Fuels Tax (M)
AN 2018(3.2) Motor Vehicle Fuels Tax (M)
AN 2018(3.3) Motor Vehicle Fuels Tax (M)
AN 2018(5) Cigarette Tax (M): Modified and superseded by AN 2019(6)
AN 2018(6) Insurance Premiums Tax (M)
AN 2018(7) Taxable Income, Resident Individuals (I): Modified and superseded by AN 2020(1)
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AN 2019(1) Food and Beverages; Meals; Vending Machines; Resale of Tangible Personal Property; Exempt Organizations; Exempt/Nonprofit Organizations, Sales By; Hospitals and Health Care Centers; Nursing and Rest Homes (S):
AN 2019(3) Motor Vehicle Fuels Tax (M): Supplemented by AN 2019(3.1), AN 2019(3.2), AN 2019(3.3)
AN 2019(3.1) Motor Vehicle Fuels Tax (M)
AN 2019(3.2) Motor Vehicle Fuels Tax (M)
AN 2019(3.3) Motor Vehicle Fuels Tax (M)
AN 2019(4) Utility Companies Gross Earnings Tax (M):
AN 2019(5) Insurance Premiums Tax (M)
AN 2019(6) Cigarette Tax (M): Modified and superseded by AN 2020(6)
AN 2019(9) Motor Vehicle Fuels Tax (M):
AN 2019(11) Connecticut Life and Health Insurance Guaranty Association (M)
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AN 2020(1) Taxable Income, Resident Individuals (I):
AN 2020(2) Motor Vehicle Fuels Tax (M):
AN 2020(3) Motor Vehicle Fuels Tax (M): Supplemented by AN 2020(3.1), AN 2020(3.2); modified and superseded by AN 2021(3)
AN 2020(3.1) Motor Vehicle Fuels Tax (M):
AN 2020(3.2) Motor Vehicle Fuels Tax (M):
AN 2020(5) Insurance Premiums Tax (M):
AN 2020(6) Cigarette Tax (M): Modified and superseded by AN 2021(6)
AN 2020(7) Appeals to Commissioner (M):
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AN 2021(3) Motor Vehicle Fuels Tax (M): Supplemented by AN 2021(3.1)
AN 2021(3.1) Motor Vehicle Fuels Tax (M):
AN 2021(5) Connecticut Life and Health Insurance Guaranty Association (M):
AN 2021(6) Cigarette Tax (M): Modified and superseded by AN 2022(6)
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AN 2022(1)
AN 2022(5) Connecticut Life and Health Insurance Guaranty Association (M):
AN 2022(6) Cigarette Tax (M)
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OFFICE OF COMMISSIONER GUIDANCE (OCG)
OCG-1 Rental Surcharge (M):
OCG-2 Unitary Business (C):
OCG-3 Unitary Business (C):
OCG-4 Deductions; Deemed Dividend Deductions; Foreign Income; Returns (C), (I); Taxable Income, Nonresident Individuals; Taxable Income, Nonresident Trusts or Estates; Taxable Income, Part-Year Resident Individuals; Taxable Income, Part-Year Resident Trusts; Taxable Income, Resident Individuals; Taxable Income, Resident Trust(I):
OCG-5 Taxable Income, Resident Individuals (I):
OCG-6 Pass-Through Entity Tax (I):
OCG-7 Pass-Through Entity Tax (I):
OCG-8 Marketplace Facilitator / Seller (S):
OCG-9 Bag Fee (M): Amplified by TSSB 2021-5
OCG-10 Carryovers (C); Taxable Income, Resident Individuals (I):
OCG-11 Depreciation (C); Pass-Through Entity Tax; Taxable Income, Resident Individuals (I):
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TAXPAYER SERVICES SPECIAL BULLETIN (TSSB)
TSSB 2021-1 Teleworking (I):
TSSB 2021-2 Taxable Income, Resident Individuals (I):
TSSB 2021-3 Tobacco Products Tax (M):
TSSB 2021-4 Connecticut Back to Work Program
TSSB 2021-5 Plastic Bag Fee (M):
TSSB 2022-3 Motor Vehicle Fuels Tax (M):
TSSB 2022-3.1 Motor Vehicle Fuels Tax (M):
TSSB 2022-4 Clothing/Fabric/Footwear; Safety Apparel (S):