Publications

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• Ruling 2001-3, Sales and Use Taxes / Sales for Resale / Electricity Exemption

• Ruling 2001-2, Sales and Use Taxes / Business Analysis, Management Consulting and Public Relations Services

• 2001 Rulings

• Ruling 2001-1, Income Tax

• Ruling 2002-1, Income Tax / Federal Preemption of State and Local Income Taxation

• 2002 Rulings

• Ruling 2002-3, Sales and Use Tax / Admissions Tax / Motor Vehicle Fuels Tax / Application to a Federally Recognized Indian Tribe Located in Connecticut

• Ruling 2002-4, Sales and Use Taxes / Business Management Services

• Ruling 2002-2, Corporation Business Tax / Tax Credit for Donation of Open Space Land

• Ruling 2002-5, Sales and Use Taxes / Computer and Data Processing Services / Telecommunications Services

• 2019 Rulings

  2019 Rulings

• Ruling 2019-1 Sales and Use Taxes, Services to Real Property, Installation (Real Property)

• Ruling 97-1, Sales and Use Taxes / Business Management Services / Business Management Consulting Services

• Ruling 97-4, Sales and Use Taxes / Commercial Truck Exemption / Storage Trailers

• Ruling 97-2, Corporation Business Taxes / Operating Loss Carry-Overs