CT.gov Home drs-beta Current: 1998 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 1998 Policy Statements PS 98(1), Sales Tax Treatment of Coupons, Scan Cards, Cash Equivalents, Promotional Items and Rebates PS 98(1.1), Sales Tax Treatment of Coupons, Scan Cards, Cash Equivalents, Promotional Items and Rebates PS 98(2), Sales and Use Taxes on Access to the Internet and Other On-Line Sales of Goods and Services PS 98(3), Sales and Use Taxes on Computer-Related Services and Sales of Tangible Personal Property PS 98(4), Tax Exemption Numbers for Connecticut State Agencies PS 98(5), Sales and Use Tax Refund Policy 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