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• Tax Information

• Ruling 89-242, Engineering

• Ruling 2005-1, Sales and Use Taxes/Contractors/Machinery (Manufacturing)

• IP 2009(38), Connecticut Income Tax Treatment of State Lottery Winnings Received by Residents and Nonresidents of Connecticut

• IP 2010(29.1), Q & A on Economic Nexus

• SN 2002(5), 2002 Legislation Affecting the Connecticut Gift Tax

• CT DRS Schedule E Instructions_REV April 27 2021

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

• IP 2011(27), Connecticut Income Tax Treatment of Gambling Winnings Other Than State Lottery Winnings

• IP 2009(36), Connecticut Income Tax Treatment of Gambling Winnings Other Than State Lottery Winnings

• IP 2008(13), Connecticut Income Tax Treatment of Gambling Winnings Other Than State Lottery Winnings

• CT DRS Schedule H Instructions_REV April 27 2021

• 2018 Legislative Summary

• Other Helpful Information

• Ruling 93-21, Sales and Use Taxes / Personnel Services