Publications - Policy Statements

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• PS 99(2), Tax Exemptions for Certain Air Pollution Control Equipment

• PS 99(5), Refuse and Sanitary Waste Removal Companies

• PS 2004(2), Sales and Use Taxes on Internet Access Services and On-Line Sales of Goods and Services

• PS 99(6), Subscriber Charges Not Subject to the Health Care Center Tax

• PS 99(4), Your Rights as a Connecticut Taxpayer

• PS 99(3), Tax Exemptions for Certain Water Pollution Control Equipment

• PS 99(1), Sale and Use Taxes on Meals

• 2000 Policy Statements

• PS 2000(1), Retailer’s Acceptance of U.S. Government "GSA SmartPay" Credit Card for Purchases Exempt under Conn. Gen. Stat. §12-412(1)

• PS 2000(2), Destruction Procedures for Alcoholic Beverages

  Alcoholic Beverages

• PS 2000(4), Sales and Use Taxes on Charges for Personnel Training Services

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

• PS 2000(8), Procedures in Handling Requests for Issuance of Technical Advice Memoranda

• PS 2000(1.1), Retailer’s Acceptance of U.S. Government "GSA SmartPay" Credit Cards for Exempt Purchases

• PS 2000(3), Fisherman's Guide to Sales and Use Taxes and Estimated Income Tax