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• Examples of Clothing or Footwear That Are Exempt When Sold for Less Than $300:

• PS 96(3), Admissions Tax Payable When Admission Charge Collected

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

• SN 2011(19), 2011 Legislation Limiting the Application of Credits Against the Insurance Premiums Tax

• Ruling 95-11, Sales and Use Taxes / Sales to Federally-Recognized Indian Tribes / Purchases by Contractors

• Filing and Paying Connecticut Taxes Electronically

• Health Care Center Tax Information

• PS 2003(7), Instructions for Claiming a Refund or Credit of Insurance Premiums Tax and Special Instructions for New York and Illinois Insurance Companies

• Ruling 93-5, Sales and Use Taxes / Business Management Services

• 1993 Special Notices

• Ruling 2000-4, Corporation Business Tax / Financial Service Company

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

• Appeal Rights

• PS 92(6), Sales and Use Taxes on Business Analysis, Management & Management Consulting Services Rendered by a General Partner to a Limited Partnership

• Ruling 99-1, Health Care Center Tax