CT.gov Home drs-beta Current: 2001 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 2001 Rulings Ruling 2001-1, Income Tax Ruling 2001-2, Sales and Use Taxes / Business Analysis, Management Consulting and Public Relations Services Ruling 2001-3, Sales and Use Taxes / Sales for Resale / Electricity Exemption