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

• PS 2003(1), Application of Sales and Use Taxes and the Room Occupancy Tax to the Hotel and Motel Industry

• Ruling 92-1, Sales and Use Taxes / Advertising Services

• Ruling 93-1, Sales and Use Taxes / Computer and Data Processing Services

• 2019 Withholding Tax Tables pages 1-8

• Third Party Distributor Upload Spec Sheet 1

• CT DRS Schedule H Instructions_REV April 27 2021

• PS 2013(1), Audit Examination Policy for Retail Transactions

• DRS Reminds Taxpayers of June 1 Deadline: Filing and Payment Due Date for Sales and Room Occupancy Tax

• Ruling 95-1, Sales and Use Taxes / Computer and Data Processing Services

• Ruling 2019-1 Sales and Use Taxes, Services to Real Property, Installation (Real Property)

• Ruling 2013-1, Admissions Tax

• SN 2003(1), Exempt Sales of Food and Beverages at Schools and Care Facilities

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

• CT DRS Schedule E Instructions_REV April 27 2021