DRS: Policy Statements
Policy Statements
 PS 92(1), Filing of Combined Corporation Business Tax Returns
 
 PS 92(2), Sales and Use Taxes on Charges for Personnel Training Services
 
 PS 92(2.1), Sales and Use Taxes on Charges for Personnel Training Services
 
 PS 92(3), Connecticut Income Tax on Bonds or Obligations Issued by the United States Government, by State Governments or Municipalities
 
 PS 92(3.1), Connecticut Income Tax on Bonds or Obligations Issued by the United States Government, by State Governments or Municipalities
 
 PS 92(4), Your Rights as a Connecticut Taxpayer
 
 PS 92(4.1), Your Rights as a Connecticut Taxpayer
 
 PS 92(4.2), Your Rights as a Connecticut Taxpayer
 
 PS 92(5), Computation of Receipts Factor for Corporation Business Tax Purposes
 
 PS 92(6), Sales and Use Taxes on Business Analysis, Management & Management Consulting Services Rendered by a General Partner to a Limited Partnership
 
 PS 92(7), Wrecker Operators as Motor Carriers
 
 PS 92(7.1), Wrecker Operators as Motor Carriers
 
 PS 92(8), Sales and Use Taxes on Charges for Motor Vehicle Repair Services
 
 PS 92(8.1), Sales and Use Taxes on Charges for Motor Vehicle Repair Services
 
 PS 92(9), Sales and Use Taxes on Investment Banking and Advisory Services
 
 PS 92(10), Quantity of Natural Gas Equivalent to Gallon of Gasoline for Motor Vehicle Fuels Tax Purposes
 
 PS 92(10.1), Tables and Equivalents for Natural Gas and Propane for Motor Vehicle Fuels Tax Purposes
 
 PS 92(11), Sales and Use Taxes on Sales Made by Veterinarians
 
 PS 92(11.1), Sales and Use Taxes on Sales and Purchases Made by Veterinarians
 
 PS 92(11.2), Sales and Use Taxes on Sales and Purchases Made by Veterinarians
 
 PS 92(12), Limited Liability Companies
 
 PS 92(12.1), Limited Liability Companies
 
 PS 92(13), Taxation of the Audio or Video Production Process
 
 PS 92(14), Publication of Annual and Quarterly Lists of Distributors for Motor Vehicle Fuels Tax Purposes
 
 PS 92(14.1), Annual and Quarterly Lists of Distributors for Motor Vehicle Fuels Tax Purposes
 
 PS 92(14.2), Annual and Quarterly Lists of Distributors for Motor Vehicle Fuels Tax Purposes
 
 PS 92(14.3), Annual and Quarterly Lists of Distributors for Motor Vehicle Fuels Tax Purposes
 
 PS 92 (14.4), Annual and Quarterly Lists of Distributors for Motor Vehicle Fuels Tax Purposes
 
 PS 92(15), Application of Sales and Use Taxes and the Room Occupancy Tax to the Hotel/Motel Industry
 
 PS 92(15.1), Application of Sales and Use Taxes and the Room Occupancy Tax to the Hotel/Motel Industry