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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 90-52, Real Estate Conveyance Tax
Ruling 90-50, Interest Income
Ruling 90-51 Cable TV / Gross Receipts / Utility Exemption - Manufacturing
Ruling 90-62, Manufacturing / Accessory Tools
Ruling 90-46, Business Analysis and Management Services / Mortgage Services
Ruling 90-48, Intangible Property
Ruling 90-40, Controlling Interest / Transfer Tax
Ruling 90-44, Engineering Services
Ruling 90-41, Occupational Tax
Ruling 90-53, Prostheses
Ruling 90-81, Trucking and Hauling Services / Packaging and Crating Services
Ruling 90-70, Leasing Tangible Personal Property
Ruling 90-71, Utility Company Tax
Ruling 90-69, Dues Tax
Ruling 90-68, Courier Services