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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]

2005 Rulings

Ruling 2005-1, Sales and Use Taxes/Contractors/Machinery (Manufacturing)

Ruling 2005-2, Income Tax/Residency of Appointive Trust

Ruling 2005-3, Sales and Use Taxes Returned Merchandise

Ruling 2005-4, Sales and Use Taxes/Room Occupancy Tax/Community Antenna Television Services

Ruling 2005-5, Petroleum Products Gross Earnings Tax/Biodiesel Fuel