Publications

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• PS 99(6), Subscriber Charges Not Subject to the Health Care Center Tax

• 1998 Policy Statements

• 1993 Policy Statements

• PS 91(1), Corporation Business Tax Liability of Merged or Dissolved Foreign Corporation Failing to Procure a Certificate of Withdrawal

• 1991 Policy Statements

• Ruling 2002-3, Sales and Use Tax / Admissions Tax / Motor Vehicle Fuels Tax / Application to a Federally Recognized Indian Tribe Located in Connecticut

• Ruling 2002-1, Income Tax / Federal Preemption of State and Local Income Taxation

• Ruling 2001-1, Income Tax

• Ruling 2002-5, Sales and Use Taxes / Computer and Data Processing Services / Telecommunications Services

• Ruling 2002-2, Corporation Business Tax / Tax Credit for Donation of Open Space Land

• Ruling 2002-4, Sales and Use Taxes / Business Management Services

• 2002 Rulings

• 2001 Rulings

• Ruling 94-4, Sales and Use Taxes / Manufacturing / Materials Used in Fabrication / Repair or Maintenance of Tangible Personal Property

• Ruling 94-19, Sales and Use Taxes / Sales of Magazines by Subscription