CT.gov Home drs-beta Current: 1997 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 1997 Rulings Ruling 97-1, Sales and Use Taxes / Business Management Services / Business Management Consulting Services Ruling 97-2, Corporation Business Taxes / Operating Loss Carry-Overs Ruling 97-3, Corporation Business Tax / Operating Loss Carry-Overs Ruling 97-4, Sales and Use Taxes / Commercial Truck Exemption / Storage Trailers Ruling 97-5, Sales and Use Taxes / Computer and Data Processing Services / Personnel Services Ruling 97-6, Corporation Business Tax / Research and Experimental Expenditure Credit Ruling 97-7, Sales and Use Taxes / Biotechnology Exemption