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DRS: Ruling 93-12, Real Estate Conveyance Taxes Ruling 93-12, Real Estate Conveyance Taxes Abstract: This Ruling is cited in Ruling 99-7 Ruling 93-12Real Estate Conveyance Taxes FACTS: Under a nonrenewable ground lease (hereinafter referred to as 'the Ground Lease') with a term of 99 years, a landlord (hereinafter referred to as 'the Landlord') leased premises (hereinafter referred to as ' ... http://www.ct.gov/drs/cwp/view.asp?a=1513&q=268240 - 31.5KB - hereinafter: 28 |
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DRS: Ruling 93-22, Sales and Use Taxes / Construction Contract / Exemption, Governmental Ruling 93-22, Sales and Use Taxes / Construction Contract / Exemption, Governmental Abstract: This Ruling is obsoleted in part by AN 2000(8) Ruling 93-22Sales and Use Taxes Construction Contract Exemption, Governmental FACTS: A limited partnership (hereinafter 'the Partnership') is under contract with a political subdivision of the State of ... http://www.ct.gov/drs/cwp/view.asp?a=1513&q=268262 - 29.1KB - hereinafter: 28 |
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DRS: Ruling 92-13, Sales and Use Taxes / Intangible Property / Refuse Removal Ruling 92-13, Sales and Use Taxes / Intangible Property / Refuse Removal Abstract: Ruling 92-13Sales and Use Taxes Intangible Property Refuse Removal FACTS: A Connecticut municipality (hereinafter 'the Town') has entered into a contract with a regional resources recovery authority (hereinafter 'the Authority') for the disposal of solid waste ... http://www.ct.gov/drs/cwp/view.asp?a=1513&q=268210 - 28.1KB - hereinafter: 28 |
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DRS: Ruling 91-21, Sales and Use Taxes / Telecommunications Service Ruling 91-21, Sales and Use Taxes / Telecommunications Service Abstract: Ruling 91-21Sales and Use Tax Telecommunications Service FACTS: 1. A corporation engaged in business as a long-distance carrier and subsidiaries thereof [hereinafter collectively referred to as 'the Company'] provide a telecommunications service known as '900 Commercial ... http://www.ct.gov/drs/cwp/view.asp?a=1513&q=268176 - 37.1KB - hereinafter: 28 |
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CHRO: Carver v. Drawbridge Inn Restaurant Carver v. Drawbridge Inn Restaurant Abstract: CHRO No. 9940179 Federal No. 16a994032 Commission on Human Rights and Opportunities, ex rel. Monica Carver, Complainant v. Drawbridge Inn Restaurant, Respondent June 12, 2002 MEMORANDUM OF DECISION I. THE PARTIES: The Complainant is Monica Carver, whose current address is P.O. Box 48, Altus, ... http://www.ct.gov/chro/cwp/view.asp?a=2528&q=405442 - 68.2KB - hereinafter: 28 |
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DRS: Ruling 91-2, Controlling Interest Transfer Taxes Ruling 91-2, Controlling Interest Transfer Taxes Abstract: This Ruling has been cited in Ruling 99-6 Ruling 91-2 Controlling Interest Transfer Taxes ISSUE: Can the merger of a corporation that owns Connecticut real property into another corporation be a transfer subject to the controlling interest transfer taxes? FACTS: Shareholders owning more ... http://www.ct.gov/drs/cwp/view.asp?a=1513&q=268172 - 29.4KB - hereinafter: 28 |
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DRS: Ruling 93-23, Corporation Business Tax / Net Operating Losses Ruling 93-23, Corporation Business Tax / Net Operating Losses Abstract: Cited in Ruling 97-3 Ruling 93-23Corporation Business Tax Net Operating Losses FACTS: A company (hereinafter 'the Purchaser') acquired a corporation (hereinafter 'the Holding Company') which, together with several of its subsidiaries, has filed in preceding income years and ... http://www.ct.gov/drs/cwp/view.asp?a=1513&q=268264 - 30.3KB - hereinafter: 21 |
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DRS: Ruling 93-1, Sales and Use Taxes / Computer and Data Processing Services Ruling 93-1, Sales and Use Taxes / Computer and Data Processing Services Abstract: This Ruling has been cited in Ruling 93-13, 94-3, 95-2 Ruling 93-1Sales and Use Taxes Computer and Data Processing Services FACTS: A business located outside Connecticut (hereinafter 'the Company') designs and markets a computer software product (hereinafter 'the ... http://www.ct.gov/drs/cwp/view.asp?a=1513&q=268234 - 32.3KB - hereinafter: 21 |
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DRS: Ruling 94-17, Sales and Use Taxes / Business Management Services / Personnel Training Services / Services by ... Ruling 94-17, Sales and Use Taxes / Business Management Services / Personnel Training Services / Services by Employment Agencies Abstract: Ruling 94-17Sales and Use Taxes Business Management Services Personnel Training Services Services by Employment Agencies FACTS: A company (hereinafter 'the Company') offers 'outplacement services' to ... http://www.ct.gov/drs/cwp/view.asp?a=1513&q=268300 - 28.7KB - hereinafter: 21 |
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DRS: Ruling 93-5, Sales and Use Taxes / Business Management Services Ruling 93-5, Sales and Use Taxes / Business Management Services Abstract: Ruling 93-5Sales and Use Taxes Business Management Services FACTS: A nonprofit nursing home [hereinafter referred to as 'the Home'] has contracted with a management company [hereinafter referred to as 'the Company'], under which contract the Company will provide nutrition ... http://www.ct.gov/drs/cwp/view.asp?a=1513&q=268274 - 26.9KB - hereinafter: 21 |
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