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As a heat wave is impacting the state, Connecticut's Extreme Hot Weather Protocol is activated through at least Sunday, July 5. Cooling centers are available statewide. To find the nearest location, visit www.211ct.org or call 2-1-1. [READ THE UPDATE]

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Connecticut State Department of Revenue Services
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  • Current: 1996 Policy Statements
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1996 Policy Statements

PS 96(1), Income Tax Withholding for Athletes and Entertainers
PS 96(2), The Treatment of Early Payment Discounts
PS 96(3), Admissions Tax Payable When Admission Charge Collected
PS 96(4), Mailing and Issuance of a Tax Refund to a Party Other Than the Taxpayer
PS 96(5), Promotional Cellular Telephones
PS 96(6), Sales and Use Tax Exemption for Low and Moderate Income Housing Facilities
PS 96(6.1), Sales and Use Tax Exemption for Low and Moderate Income Housing Facilities
PS 96(7), Purchases of Meals or Lodging by Exempt Organizations or Qualifying Governmental Agencies
PS 96(8), Tax Credits and Exemptions for Certain Water Pollution Control Equipment
PS 96(9), Alcoholic Beverages Tax Rates for Wine Coolers and Cider
PS 96(10), Sales and Use Tax Trade-In Allowance and Other Procedures in Connection with Leases of Motor Vehicles


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