Connecticut State Department of Revenue Services

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

1991 Rulings

Ruling 91-1, Litigation Support Services

Ruling 91-2, Controlling Interest Transfer Taxes

Ruling 91-3, Real Estate Conveyance Taxes

Ruling 91-4, Sales Agent Services

Ruling 91-5, Hazardous Waste

Ruling 91-6, Installation of Tangible Personal Property

Ruling 91-7, Manufacturing / Air Compressors

Ruling 91-8, Nonprofit Charitable Hospitals

Ruling 91-9, Capital Gains Tax

Ruling 91-10, Dividend and Interest Income Tax

Ruling 91-11, Computer and Data Processing Services

Ruling 91-12, Medical Equipment

Ruling 91-13, Repair Services

Ruling 91-14, Dividend and Interest Income Tax

Ruling 91-15, Intercompany Dividend

Ruling 91-16, Sales and Use Taxes / Resale of Telecommunications Service

Ruling 91-17, Marketing Research

Ruling 91-18, Sales and Use Taxes / Advertising Services

Ruling 91-19, Sales and Use Taxes / Computer and Data Processing Services

Ruling 91-20, Room Occupancy Tax

Ruling 91-21, Sales and Use Taxes / Telecommunications Service

Ruling 91-22, Sales and Use Taxes / Sale of Tangible Personal Property

Ruling 91-23, Sales and Use Taxes / Farmer Tax Exemption Permits

Ruling 91-24, Real Estate Conveyance Taxes

Ruling 91-25, Sales and Use Taxes / Community Antenna Television Service

Ruling 91-26, Corporation Business Tax / Regulated Investment Companies