Publications

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• SN 99(13), "Pay When Paid" Method for Materialmen

• SN 99(15), Innocent Spouse Relief, Separation of Liability, and Equitable Relief

• SN 99(10), 1999 Legislative Changes Affecting Hospitals

• OCG-2, Office of Counsel Guidance

  OCG-2, Office of Counsel Guidance

• Publications - Legal Special Notices

• 2019 Policy Statements

  Policy statements

• PS 2019(5), Sales and Use Taxes on Meals has been revoked

• 2020 Policy Statements

  Policy statements

• PS 2019-4

• PS 2007(7), Taxation of Services by Employment Agencies and Agencies Providing Personnel Services

• PS 2007(2), Your Rights as a Connecticut Taxpayer

• PS 2007(1), Income Tax Withholding for Athletes or Entertainers

• PS 2007(6), Sales and Use Tax Exemptions for Diplomatic Personnel

• PS 2007(4), Connecticut Tax Treatment of Eligible Productions Companies, Payroll Services Companies, and Loan-Out Companies

• PS 2007(3), Rental Surcharge Daily Rental of Machinery