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New Office of Legislative Research Reports

by Zigadto, Janet

 

The Connecticut Office of Legislative Research (OLR) has recently published the following new reports on tax issues:

Sales and Use Tax on COVID-19 Test Kits - 2022-R-0017 - Are at-home COVID-19 test kits subject to sales and use tax?

Connecticut Adjusted Gross Income - 2022-R-0015 - Explains Connecticut adjusted gross income (CT AGI), which is the basis for calculating income subject to Connecticut’s income tax. What does it mean if an exemption or deduction is above or below the line? This report updates OLR Report 2016-R-0186.

Corporation Business Tax Surcharge - 2022-R-0019 - Provides answers to several questions about the corporation business tax surcharge.