Connecticut Electronic Commerce Taxation

Statutes

• Connecticut General Statute § 12 - taxation

• 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.

• Vertex Inc. Tax Cybrary - Connecticut