Publications

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• PS 2001(1), Procedure for Retailers Claiming Credit for Sales Tax Previously Paid on Worthless Accounts Receivable

• PS 2001(12), Production of Prewritten Software

• PS 2001(11), Admissions Tax Exclusion for Health Clubs

• 2001 Policy Statements

• 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

• PS 93(5.1), Real Estate Conveyance Tax Implications for Conversions of Partnerships to Limited Liability Companies

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

• 1991 Policy Statements

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