CT.gov Home drs-beta Current: 1989 Rulings 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 1989 Rulings Ruling 89-1, Occupational Tax Ruling 89-2, Exemption - Governmental Ruling 89-3, Manufacturing Ruling 89-4, Consulting Ruling 89-5, Capital Gains, Dividends and Interest Tax Ruling 89-6, Exemption - Governmental Ruling 89-7, Production Materials Ruling 89-8, Promotionals Ruling 89-9, Installation Ruling 89-10, Testing Ruling 89-11, Car Washing Ruling 89-12, Writing Ruling 89-13, Resale Ruling 89-14, Petroleum Gross Earnings Tax Ruling 89-15, Testing Ruling 89-16, Controlling Interest Transfer Tax Ruling 89-17, Containers Ruling 89-18, Utility Exemption - Manufacturing Ruling 89-19, Machinery Ruling 89-20, Exemption - Governmental Ruling 89-21, Renovations Ruling 89-22, Repairs Ruling 89-23, Car Washing Ruling 89-24, Machinery Ruling 89-25, Component Parts Ruling 89-26, Software Ruling 89-27, Consulting Ruling 89-28, Utility Exemption - Residential Ruling 89-29, Motor Vehicle Repairs Ruling 89-30, Exemptions Ruling 89-31, Architecture Ruling 89-32, Animals Ruling 89-33, Capital Gains, Dividends and Interest Tax Ruling 89-34, Maintenance Ruling 89-35, Inspection Ruling 89-36, Cabaret Tax Ruling 89-37, Aircraft Ruling 89-38, Renovations Ruling 89-39, Cash Discounts Ruling 89-40, Dry Cleaning Ruling 89-41, Real Estate Conveyance Tax Ruling 89-42, Training Ruling 89-43, Utility Exemptions - Residential Ruling 89-44, Capital Gains, Dividends and Interest Tax Ruling 89-45, Installation Ruling 89-46, Corporation Business Tax Ruling 89-47, Contractor Ruling 89-48, Leasing Ruling 89-49, Broadcasting Ruling 89-50, Clothing Ruling 89-51, Repairs Ruling 89-52, Inspections Ruling 89-53, Consulting Ruling 89-54, Management Ruling 89-55, Lobbying Services Ruling 89-56, Electricity/Manufacturing - Utilities/Steam Ruling 89-57, Exemption - Charitable Ruling 89-58, Consulting Ruling 89-59, Resale Ruling 89-60, Engineering Ruling 89-61, Engineering Ruling 89-62, Nexus Ruling 89-63, Utility Exemption - Residential Ruling 89-64, Inspection Ruling 89-65, Marketing Ruling 89-66, Testing Ruling 89-67, Maintenance Ruling 89-68, Repairs Ruling 89-69, Utility Exemption - Manufacturing Ruling 89-70, Business Analysis and Management Services Ruling 89-71, Installation Ruling 89-72, Utility Exemption - Manufacturing Ruling 89-73, Utility Exemption - Residential Ruling 89-74, Engineering Ruling 89-75, Utility Exemption - Agricultural Ruling 89-76, Utility Exemption - Agricultural Ruling 89-77, Utility Exemption - Manufacturing Ruling 89-78, Contractors Ruling 89-79, Utility Exemption - Manufacturing Ruling 89-80, Land Surveyor Ruling 89-81, Appraisal Ruling 89-82, Consulting Ruling 89-83, Utility Exemption - Manufacturing Ruling 89-84, Appraisals Ruling 89-85, Utility Exemption - Manufacturing Ruling 89-86, Health and Athletic Club Services Ruling 89-87, Utility Exemption - Residential Ruling 89-88, Land Surveyor Ruling 89-89, Utility Exemption - Residential Ruling 89-90, Utility Exemption - Residential Ruling 89-91, Gift Certificates Ruling 89-92, Exemption - Governmental Ruling 89-93, Maintenance Ruling 89-94, Leasing Ruling 89-95, Maintenance Ruling 89-96, Firearms Ruling 89-97, Warranty Ruling 89-98, Nexus Ruling 89-99, Architectural Services Ruling 89-100, Agricultural Services Ruling 89-101, Engineering Ruling 89-102, Resale Ruling 89-103, Graphic Design Ruling 89-104, Engineering Ruling 89-105, Landscaping Ruling 89-106, Writing Ruling 89-107, Utility Exemption - Manufacturing Ruling 89-108, Landscaping Ruling 89-109, Health and Athletic Club Services Ruling 89-110, Forestry Management Services Ruling 89-111, Leasing Ruling 89-112, Contractors Ruling 89-113, Landscaping - Service Contractors Ruling 89-114, Contractors Ruling 89-115, Tangible Property Ruling 89-116, Renovation Ruling 89-117, Resale Ruling 89-118, Utility Exemption - Manufacturing Ruling 89-119, Taxidermists Ruling 89-120, Utility Exemption - Manufacturing Ruling 89-121, Utility Exemption - Manufacturing Ruling 89-122, Casual Sale Ruling 89-123, Landscaping Ruling 89-124, Real Estate Conveyance Tax Ruling 89-125, Real Estate Conveyance Tax Ruling 89-126, Agent for Sale Ruling 89-127, Maintenance Ruling 89-128, Advertising Ruling 89-129, Consulting Ruling 89-130, Meals Ruling 89-131, Repairs Ruling 89-132, Lobbying Ruling 89-133, Engineering Ruling 89-134, Construction Estimators Ruling 89-135, Personnel Services Ruling 89-136, Machinery Ruling 89-137, Engineering Ruling 89-138, Parking Ruling 89-139, Engineering Ruling 89-140, Repairs Ruling 89-141, Maintenance / Boats Ruling 89-142, Repairs / Water Systems Ruling 89-143, Capital Gains, Dividends and Interest Tax Ruling 89-144, Storage Ruling 89-145, Renovating Ruling 89-146, Repairs Ruling 89-147, Utility Exemption - Manufacturing Ruling 89-148, Renovations Ruling 89-149, Trademark/Licensing Agreement Ruling 89-150, Exemptions Ruling 89-151, Consulting Ruling 89-152, Warranty Ruling 89-153, Utility Exemption - Manufacturing Ruling 89-154, Engineering Ruling 89-155, Utility Sales Tax Ruling 89-156, Exemption - Governmental Ruling 89-157, Tobacco Products Tax Ruling 89-158, Software Ruling 89-159, Ambulance Service Ruling 89-160, Engineering Ruling 89-161, Engineering Ruling 89-162, Consulting Ruling 89-163, Software Ruling 89-164, Engineering Ruling 89-165, Engineering Ruling 89-166, Engineering Ruling 89-167, Engineering Ruling 89-168, Utility Sales Tax Ruling 89-169, Utility Exemption - Manufacturing Ruling 89-170, Engineering Ruling 89-171, Meals Ruling 89-172, Consulting Ruling 89-173, Exemption - Governmental Ruling 89-174, Architectural Services Ruling 89-175, Parking Ruling 89-176, Engineering Ruling 89-177, Engineering Ruling 89-178, Motor Vehicle Repairs Ruling 89-179, Meals Ruling 89-180, Marketing Ruling 89-181, Architectural Ruling 89-182, Animals Ruling 89-183, Room Occupancy Ruling 89-184, Engineering Ruling 89-185, Landscaping Ruling 89-186, Testing Ruling 89-187, Engineering Ruling 89-188, Engineering Ruling 89-189, Architectural Services Ruling 89-190, Renovations Ruling 89-191, Engineering Ruling 89-192, Engineering Ruling 89-193, Repairs Ruling 89-194, Contractors Ruling 89-195, Maintenance Ruling 89-196, Architectural Ruling 89-197, Engineering Ruling 89-198, Engineering Ruling 89-199, Utility Exemption - Manufacturing Ruling 89-200, Utility Exemption - Manufacturing Ruling 89-201, Utility Exemption - Manufacturing Ruling 89-202, Utility Exemption - Residential Ruling 89-203, Engineering Ruling 89-204, Installation Ruling 89-205, Personnel Services Ruling 89-206, Engineering Ruling 89-207, Real Estate Conveyance Tax Ruling 89-208, Landscaping Ruling 89-209, Management Ruling 89-210, Petroleum Gross Earnings Ruling 89-211, Machinery Ruling 89-212, Landscape/Architect Ruling 89-213, Manufacturing Ruling 89-214, Engineering Ruling 89-215, Affiliated Corporations Ruling 89-216, Manufacturing Ruling 89-217, Corporation Business Tax Ruling 89-218, Inspections Ruling 89-219, Appraisal Ruling 89-220, Consulting Ruling 89-221, Medical Equipment Ruling 89-222, Manufacturing Ruling 89-223, Consulting Ruling 89-224, Engineering Ruling 89-225, Machinery/Photocopy Machines Ruling 89-226, Barter Ruling 89-227, Agricultural Production Ruling 89-228, Utility Sales Tax Ruling 89-229, Agent For Sale Ruling 89-230, Hazardous Waste Ruling 89-231, Controlling Interest Transfer Tax Ruling 89-232, Landscaping Ruling 89-233, Agricultural Ruling 89-234, Consulting Ruling 89-235, Utility Exemption - Residential Ruling 89-236, Aircraft Ruling 89-237, Repairs Ruling 89-238, Utility Exempton - Residential Ruling 89-239, Hazardous Waste Ruling 89-240, Hazardous Waste Ruling 89-241, Utility Exemption - Residential Ruling 89-242, Engineering Ruling 89-243, Hazardous Waste Ruling 89-244, Consulting Ruling 89-245, Lobbying Ruling 89-246, Engineering Ruling 89-247, Personnel Services Ruling 89-248, Telecommunications Ruling 89-249, Advertising Ruling 89-250, Leasing Ruling 89-251, Vending Machines Ruling 89-252, Health and Athletic Clubs Ruling 89-253, Personnel Services Ruling 89-254, Exemptions - Governmental Ruling 89-255, Contractors Ruling 89-256, Resale Ruling 89-257, Installation Ruling 89-258, Contracting Ruling 89-259, Advertising Ruling 89-260, Contracting Ruling 89-261, Exemptions Ruling 89-262, Management Ruling 89-263, Renovation Ruling 89-264, Installation/Repairs Ruling 89-265, Machinery Ruling 89-266, Vending Machines Ruling 89-267, Health and Athletic Clubs Ruling 89-268, Health and Athletic Clubs Ruling 89-269, Health and Athletic Clubs Ruling 89-270, Repair Services Ruling 89-271, Engineering Rulng 89-272, Tangible Property Ruling 89-273, Landscaping Ruling 89-274, Exemption - Governmental Ruling 89-275, Resale Ruling 89-276, Engineering Ruling 89-277, Engineering Ruling 89-278, Exemption - Charitable Ruling 89-279, Controlling Interest Transfer Tax Ruling 89-280, Land Surveyor Ruling 89-281, Management