CT.gov Home drs-beta Current: 2002 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 2002 Rulings Ruling 2002-1, Income Tax / Federal Preemption of State and Local Income Taxation Ruling 2002-2, Corporation Business Tax / Tax Credit for Donation of Open Space Land Ruling 2002-3, Sales and Use Tax / Admissions Tax / Motor Vehicle Fuels Tax / Application to a Federally Recognized Indian Tribe Located in Connecticut Ruling 2002-4, Sales and Use Taxes / Business Management Services Ruling 2002-5, Sales and Use Taxes / Computer and Data Processing Services / Telecommunications Services