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• 2012 Policy Statements

• AN 2003(5.2), Quarterly List of Distributors for Motor Vehicle Fuels Tax Purposes

• SN 2005(5), 2005 Legislation Imposing a Nursing Home User Fee

• Ruling 90-83, Corporation Business Tax

• IP 2008(21), Q & A: Income Tax Credit for Property Taxes Paid to a Connecticut Political Subdivision

• Ruling 2018-1, Sales and Use Taxes, Resale of Meals, Delivery Charges

  Sales and Use Taxes, Resale of Meals, Delivery Charges

• 2020 Policy Statements

  Policy statements

• Ruling 89-168, Utility Sales Tax

• 2004 Rulings

• PS 96(5), Promotional Cellular Telephones

• Ruling 97-3, Corporation Business Tax / Operating Loss Carry-Overs

• Ruling 93-16, Room Occupancy Tax

• Ruling 91-26, Corporation Business Tax / Regulated Investment Companies

• PS 2005(4), Designated Private Delivery Services and Designated Types of Service

• PS 2001(10), Exemptions From Petroleum Products Gross Earnings Tax and Reduced Threshold for Imposition of Tax on Importers