Publications

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• 2002 Policy Statements

• PS 2002(2), Sales and Use Tax on Meals

• PS 98(8), Exemption from Sales and Use Taxes for Items Used Directly in the Biotechnology Industry

• PS 98(5), Sales and Use Tax Refund Policy

• PS 96(10), Sales and Use Tax Trade-In Allowance and Other Procedures in Connection with Leases of Motor Vehicles

• PS 98(7), The Motor Vehicle Rental Surcharge and the Tourism Account Surcharge

• PS 98(6), Taxation of Internet Access Provided by Community Antenna Television Companies

• PS 98(4), Tax Exemption Numbers for Connecticut State Agencies

• 1996 Policy Statements

• 1992 Policy Statements

• Ruling 2018-2 - Sales and Use Taxes, Personnel Services

  Ruling Sales and Use Taxes, Personnel Services

• Ruling 2017-2, Admissions Tax - Golf Course Greens Fees

  Ruling on Admissions Tax - Golf Course Greens Fees

• Ruling 2017-1 - Sales and Use Taxes - Services to Real Property, Electrical/Electronic Repair Services, Repair Services to Tangible Personal Property

  Ruling on Sales and Use Taxes - Home Warranties

• Ruling 2017-3 - Sales and Use Taxes - Services to Real Property and Cooperatives

  Ruling on Sales and Use Taxes - Services to Real Property and Cooperatives

• Ruling 2017-4 - Sales and Use Taxes - Motor Vehicle Towing and Road Services Resale of Services

  Ruling on Sales and Use Taxes - Motor Vehicle Towing and Road Services Resale of Services