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• Ruling 2005-3, Sales and Use Taxes Returned Merchandise

• Machinery and Equipment Expenditure Tax Credit 01MAR2012

• PS 2000(7), Procedures in Handling Requests for Issuance of Rulings

• Other Helpful Information

• Fraud Reporting

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

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

• Ruling 90-81, Trucking and Hauling Services / Packaging and Crating Services

• 1993 Policy Statements

• AN 91(10), A Letter to Fiduciaries Concerning Recently Enacted Connecticut Income Tax Applying to Trusts and Estates with Connecticut Taxable Income

• SN 2005(12), Nonresident Contractor Bonds and Deposits

• Cigarette Tax Information

• Ruling 96-6, Sales and Use Taxes / Gas and Electricity Used in the Fabrication of a Finished Product to be Sold

• Captive Insurance Tax Information

• 1995 Rulings