TAX GATEWAY

Connecticut

Connecticut Electronic Commerce Taxation

Statutes

Connecticut General Statute § 12 - taxation

Administrative

Policy Statement 98(2) Sales and Use Tax on Access to the Internet and Other On-Line Sales of Goods and Services.
Policy Statement 98(3) Sales and Use Tax on Computer-Related Services and Sales of Tangible Personal Property.
Ruling 98-3 Sales and Use Taxes: Computer and Data Processing Services.
Ruling 96-1 Sales and Use Taxes: Telecommunication Services, Computer and Data Processing Services.
Ruling 96-7 Sales and Use Taxes: Computer and Data Processing Services.
Ruling 93-15 Sales and Use Taxes: Computer and Data Processing Services.

Commentaries

Vertex Inc. - Connecticut

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