CT.gov Home drs-beta Current: 2005 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 2005 Rulings Ruling 2005-1, Sales and Use Taxes/Contractors/Machinery (Manufacturing) Ruling 2005-2, Income Tax/Residency of Appointive Trust Ruling 2005-3, Sales and Use Taxes Returned Merchandise Ruling 2005-4, Sales and Use Taxes/Room Occupancy Tax/Community Antenna Television Services Ruling 2005-5, Petroleum Products Gross Earnings Tax/Biodiesel Fuel