Publications

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• PS 91(1), Corporation Business Tax Liability of Merged or Dissolved Foreign Corporation Failing to Procure a Certificate of Withdrawal

• 1991 Policy Statements

• 1993 Policy Statements

• PS 93(5.1), Real Estate Conveyance Tax Implications for Conversions of Partnerships to Limited Liability Companies

• PS 2002(2), Sales and Use Tax on Meals

• PS 2002(1), Income Tax Withholding for Athletes or Entertainers

• PS 2002(5), The Motor Vehicle Rental Surcharge and the Tourism Account Surcharge

• PS 2002(4), Designated Private Delivery Services and Designated Types of Services

• 2002 Policy Statements

• PS 2002(3), Sales and Use Tax Exemptions for Sales by Eleemosynary Organizations and Elementary and Secondary Schools

• PS 2002(1.1), Income Tax Withholding for Athletes or Entertainers

• PS 2002(6), Sales and Use Tax Exemptions for Low and Moderate Income Housing Facilities

• PS 2017(1), Your Rights as a Connecticut Taxpayer

• 2017 Policy Statements

  2017 Policy Statements

• PS 2017(2), Room Occupancy Tax and Sales Tax on Campground Rentals

  Room Occupancy Tax and Sales Tax on Campground Rentals