CT.gov Home drs-beta Current: 2013 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 2013 Policy Statements PS 2013(1), Audit Examination Policy for Retail Transactions PS 2013(3), Sales and Use Tax Rules for Drop Shipments PS 2013(5), Requests for Waiver of Civil Penalties