Connecticut State Department of Revenue Services

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1992 Policy Statements

PS 92(1), Filing of Combined Corporation Business Tax Returns
PS 92(2), Sales and Use Taxes on Charges for Personnel Training Services
PS 92(2.1), Sales and Use Taxes on Charges for Personnel Training Services
PS 92(3), Connecticut Income Tax on Bonds or Obligations Issued by the United States Government, by State Governments or Municipalities
PS 92(3.1), Connecticut Income Tax on Bonds or Obligations Issued by the United States Government, by State Governments or Municipalities
PS 92(4), Your Rights as a Connecticut Taxpayer
PS 92(4.1), Your Rights as a Connecticut Taxpayer
PS 92(4.2), Your Rights as a Connecticut Taxpayer
PS 92(5), Computation of Receipts Factor for Corporation Business Tax Purposes
PS 92(6), Sales and Use Taxes on Business Analysis, Management & Management Consulting Services Rendered by a General Partner to a Limited Partnership
PS 92(7), Wrecker Operators as Motor Carriers
PS 92(7.1), Wrecker Operators as Motor Carriers
PS 92(8), Sales and Use Taxes on Charges for Motor Vehicle Repair Services
PS 92(8.1), Sales and Use Taxes on Charges for Motor Vehicle Repair Services
PS 92(9), Sales and Use Taxes on Investment Banking and Advisory Services
PS 92(10), Quantity of Natural Gas Equivalent to Gallon of Gasoline for Motor Vehicle Fuels Tax Purposes
PS 92(10.1), Tables and Equivalents for Natural Gas and Propane for Motor Vehicle Fuels Tax Purposes
PS 92(11), Sales and Use Taxes on Sales Made by Veterinarians
PS 92(11.1), Sales and Use Taxes on Sales and Purchases Made by Veterinarians
PS 92(11.2), Sales and Use Taxes on Sales and Purchases Made by Veterinarians
PS 92(12), Limited Liability Companies
PS 92(12.1), Limited Liability Companies
PS 92(13), Taxation of the Audio or Video Production Process
PS 92(14), Publication of Annual and Quarterly Lists of Distributors for Motor Vehicle Fuels Tax Purposes
PS 92(14.1), Annual and Quarterly Lists of Distributors for Motor Vehicle Fuels Tax Purposes
PS 92(14.2), Annual and Quarterly Lists of Distributors for Motor Vehicle Fuels Tax Purposes
PS 92(14.3), Annual and Quarterly Lists of Distributors for Motor Vehicle Fuels Tax Purposes
PS 92 (14.4), Annual and Quarterly Lists of Distributors for Motor Vehicle Fuels Tax Purposes
PS 92(15), Application of Sales and Use Taxes and the Room Occupancy Tax to the Hotel/Motel Industry
PS 92(15.1), Application of Sales and Use Taxes and the Room Occupancy Tax to the Hotel/Motel Industry