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• CT DRS MF-R and MF-D Schedule Instructions_REV April 01 2022

• Exemption Certificates

• 2019 Regular Session - State Tax Legislation

• CT DRS MF-R and MF-D Schedule Instructions_REV May 19 2022

• 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 93-13, Sales and Use Taxes / Business Analysis, Management, Management Consulting and Public Relations Services

• Statutory Provisions for Sales of Taxable Services

• Ruling 95-12, Corporation Business Tax / Apportionment / Receipts Factor

• Bulletin #25, Retail Sales of Clothing Under $75.00

• Examples of Clothing or Footwear That Are Exempt When Sold for Less Than $100:

• SN 2011(9), 2011 Legislative Changes Affecting Sales and Use Taxes

• IP 2012(12), Annual One-Week Sales and Use Tax Exclusion for Clothing and Footwear Costing Less Than $300

• IP 2015(22), Annual One-Week Sales and Use Tax Exclusion for Clothing and Footwear Costing Less Than $100

• PS 2001(6), Sales and Use Taxes on Retail Sales of Clothing

• SN 2004(5), One-Week Sales and Use Tax Exclusion in August for Clothing and Footwear Under $300