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• CT DRS PACT Act Instructions_REV Mar 30 2021

• IP 2007(13), Fisherman's Guide to Sales and Use Taxes and Estimated Income Tax

• IP 2015(23), Connecticut Income Tax Treatment of State Lottery Winnings Received by Residents and Nonresidents of Connecticut

• PS 96(10), Sales and Use Tax Trade-In Allowance and Other Procedures in Connection with Leases of Motor Vehicles

• Ruling 90-4, Health and Athletic Clubs

• Ruling 91-17, Marketing Research

• 2000 Announcements

• 2010 Special Notices

• SN 99(14), Designated Private Delivery Services

• CT DRS PACT Act Instructions_REV Feb 2024

• Ruling 2002-5, Sales and Use Taxes / Computer and Data Processing Services / Telecommunications Services

• IP 2015(16), Q & A on the Connecticut Use Tax for Businesses and Professions

• PS 2000(1), Retailer’s Acceptance of U.S. Government "GSA SmartPay" Credit Card for Purchases Exempt under Conn. Gen. Stat. §12-412(1)

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

• Research and Development (Nonincremental) Expenses 25JAN2017