CT.gov Home drs-beta Current: 1996 Policy Statements Trending Now For Businesses For Individuals Practitioners Forms Publications Research Library Search Department of Revenue Services Search the current Agency with a Keyword Filtered Topic Search 1996 Policy Statements PS 96(1), Income Tax Withholding for Athletes and Entertainers PS 96(2), The Treatment of Early Payment Discounts PS 96(3), Admissions Tax Payable When Admission Charge Collected PS 96(4), Mailing and Issuance of a Tax Refund to a Party Other Than the Taxpayer PS 96(5), Promotional Cellular Telephones PS 96(6), Sales and Use Tax Exemption for Low and Moderate Income Housing Facilities PS 96(6.1), Sales and Use Tax Exemption for Low and Moderate Income Housing Facilities PS 96(7), Purchases of Meals or Lodging by Exempt Organizations or Qualifying Governmental Agencies PS 96(8), Tax Credits and Exemptions for Certain Water Pollution Control Equipment PS 96(9), Alcoholic Beverages Tax Rates for Wine Coolers and Cider PS 96(10), Sales and Use Tax Trade-In Allowance and Other Procedures in Connection with Leases of Motor Vehicles