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A State of Emergency is in effect for all of Connecticut due to the major winter storm. [READ THE UPDATE] Commercial vehicle travel is prohibited statewide until further notice. [READ THE UPDATE] Connecticut executive branch state office buildings will be closed to the public on Monday, February 23. [READ THE UPDATE]
Webinar Alert: DRS has rescheduled its Sales and Use Tax Webinar on Janitorial Services and Maintenance Services to Wednesday, September 3, 2025, at 10:00 a.m. To register for this event, simply click here!
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Ruling 89-39, Cash Discounts
Ruling 89-40, Dry Cleaning
Ruling 89-45, Installation
Ruling 89-5, Capital Gains, Dividends and Interest Tax
Ruling 89-46, Corporation Business Tax
Ruling 89-50, Clothing
Ruling 89-56, Electricity/Manufacturing - Utilities/Steam
Ruling 89-23, Car Washing
Ruling 89-31, Architecture
Ruling 89-60, Engineering
Ruling 89-77, Utility Exemption - Manufacturing
Ruling 89-280, Land Surveyor
Ruling 89-91, Gift Certificates
Ruling 89-94, Leasing
Ruling 89-89, Utility Exemption - Residential