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• Statutory Exemptions for Certain Sales

• 1989 Rulings

• PS 2009(2), Retailer's Acceptance of U.S. Government "GSA SmartPay2" Charge Cards for Exempt Purchases

• SN 99(12), Sales and Use Tax Exemption for Nonprescription Drugs and Medicines

• Estate and Gift Tax Information

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

• Ruling 89-205, Personnel Services

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

• SN 2003(1), Exempt Sales of Food and Beverages at Schools and Care Facilities

• IP 2011(28), Connecticut Income Tax Treatment of State Lottery Winnings Received by Residents and Nonresidents of Connecticut

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

• PS 96(6.1), Sales and Use Tax Exemption for Low and Moderate Income Housing Facilities

• Ruling 93-8, Sales and Use Taxes / Computer and Data Processing Services / Advertising Services

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

• 2016 Rulings

  2016 Rulings