Publications - Policy Statements

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• PS 98(6), Taxation of Internet Access Provided by Community Antenna Television Companies

• PS 98(7), The Motor Vehicle Rental Surcharge and the Tourism Account Surcharge

• PS 98(8), Exemption from Sales and Use Taxes for Items Used Directly in the Biotechnology Industry

• PS 2019-4

• 2019 Policy Statements

  Policy statements

• PS 2019(5), Sales and Use Taxes on Meals has been revoked

• PS 98(4), Tax Exemption Numbers for Connecticut State Agencies

• 2016 Policy Statements

  2016 Policy Statements

• PS 2016(3), Charitable Contributions Not Considered in Domicile Determinations

  Charitable Contributions Not Considered in Domicile Determinations

• PS 2016(2), Innocent Spouse Relief, Separation of Liability, and Equitable Relief

  Innocent Spouse Relief, Separation of Liability, and Equitable Relief

• PS 2016(4), Designated Private Delivery Services and Designated Types of Service

  Designated Private Delivery Services and Designated Types of Service

• 2017 Policy Statements

  2017 Policy Statements

• PS 2017(1), Your Rights as a Connecticut Taxpayer

• PS 2017(7), Room Occupancy Tax and Sales and Use Taxes for Hotels, Motels, and Bed & Breakfasts

  Room Occupancy Tax and Sales and Use Taxes for Hotels, Motels, and Bed & Breakfasts

• PS 2017(2), Room Occupancy Tax and Sales Tax on Campground Rentals

  Room Occupancy Tax and Sales Tax on Campground Rentals