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• Ruling 96-9, Corporation Business Tax / Specially Chartered Associations as Political Subdivisions

• PS 98(1.1), Sales Tax Treatment of Coupons, Scan Cards, Cash Equivalents, Promotional Items and Rebates

• SN 2011(6), Summary of Tax Provisions Contained in 2011 Conn. Pub. Acts 6

• SN 2011(4), Alcoholic Beverages Tax on Alcoholic Beverages Inventory as of the Opening of Business on July 1, 2011

• SN 2003(20), Legislation Affecting Contracts With Nonresident Contractors

• Ruling 97-1, Sales and Use Taxes / Business Management Services / Business Management Consulting Services

• IP 2010(29.1), Q & A on Economic Nexus

• IP 2009(29), Q & A on the Cigarette Tax Increase Effective October 1, 2009, for Licensed Cigarette Distributors

• RULING NO. 2022-2

• SN 99(14), Designated Private Delivery Services

• SN 2005(12), Nonresident Contractor Bonds and Deposits

• CT DRS Schedule E Instructions_REV April 27 2021

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

• SN 99(12), Sales and Use Tax Exemption for Nonprescription Drugs and Medicines

• 2023 Connecticut State Tax Developments