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• 2017 Rulings

  2017 Rulings

• SN 2002(2), 2002 Legislation Increasing the Cigarette Tax and Affecting Licensed Cigarette Distributors That Are Stampers

• Ruling 2012-1 Room Occupancy Tax

• PS 2001(13), Application of Sales and Use Taxes and the Room Occupancy Tax to the Hotel and Motel Industry

• PS 2003(1), Application of Sales and Use Taxes and the Room Occupancy Tax to the Hotel and Motel Industry

• Sales and Use Tax Information

• Ruling 92-15, Sales and Use Taxes / Services to Real Property

• Ruling 93-25, Sales and Use Taxes / Telecommunications Service / Computer and Data Processing Services

• Ruling 99-3, Utility Company Gross Earnings Tax Residential Service

• IP 2009(28), Q & A on the Cigarette Tax Increase Effective October 1, 2009, for Licensed Cigarette Dealers

• PS 2001(12), Production of Prewritten Software

• PS 92(9), Sales and Use Taxes on Investment Banking and Advisory Services

• SN 2005(13.1), Sales Tax Holiday for Home Weatherization Products

• PS 92(13), Taxation of the Audio or Video Production Process

• SN 2007(2.1), 2007 Legislation Granting a Connecticut Sales and Use Tax Exemption for Sales of Energy Star Rated Household Appliances