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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]

1997 Rulings

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

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

Ruling 97-3, Corporation Business Tax / Operating Loss Carry-Overs

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

Ruling 97-5, Sales and Use Taxes / Computer and Data Processing Services / Personnel Services

Ruling 97-6, Corporation Business Tax / Research and Experimental Expenditure Credit

Ruling 97-7, Sales and Use Taxes / Biotechnology Exemption