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• Frequently Asked Questions

• Ruling 94-3, Sales and Use Taxes / Manufacturing Machinery / Manufacturing Recovery Act of 1992

• SN 2013(8), 2013 Legislation Affecting the Electric Generation Tax

• Ruling 90-55, Mortgage Services / Exemptions - Governmental

• PS 2010(7), Tax Exempt Purchases by Connecticut State Agencies and Municipalities

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

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

• IP 2009(12.1), Q & A on the 2009 Connecticut Tax Amnesty Program

• PS 2002(4), Designated Private Delivery Services and Designated Types of Services

• Ruling 95-2, Sales and Use Taxes / Computer and Data Processing Services

• Ruling 99-7, Real Estate Conveyance Tax

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

• 2018 Legislative Summary

• ECig-351

• PS 2000(8), Procedures in Handling Requests for Issuance of Technical Advice Memoranda