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Declaratory Rulings Index

  • Declaratory Ruling No. 2016-1 - Hospital User Fee
  • Declaratory Ruling No. 2012-1 - Connecticut Bottle Bill
  • Declaratory Ruling No. 2004-1 - Sales and Use Taxes / Cooperative Direct Mail Advertising
  • Declaratory Ruling No. 2003-1 - Petroleum Products Gross Earnings Tax / Fuel for Residential Heating Purposes
  • Declaratory Ruling No. 2000-1 - Sales and Use Taxes / Reusable Gas Tanks
  • Declaratory Ruling No. 1992-1 - Sales and Use Taxes
  • Declaratory Ruling No. 1991-1 - Sales and Use Taxes
  • Declaratory Ruling No. 1990-2 - Sales and Use Taxes
  • Declaratory Ruling No. 1990-1, Dividends, Interest and Capital Gains Tax
  • Declaratory Ruling No. 1988-1, Admissions Tax


Department of Revenue Services

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