Rulings Relating To Computer And Data Processing Services Obsolete By Court Decision
PURPOSE: The purpose of this Announcement is to identify rulings that, while valid when issued, should no longer be relied upon. The Department will declare a ruling to be "obsolete" where, because of changes in the law on which a ruling was based or because a position that was taken in a ruling has been addressed in a subsequently promulgated regulation, the ruling is no longer considered authoritative and should not be relied upon for future transactions. By declaring a ruling to be obsolete, the Department intends to eliminate unnecessary research and to reduce the possibility of erroneous decisions by taxpayers and tax practitioners. The fact that a ruling or pronouncement is obsolete does not affect its past validity or its application to past transactions.
Ruling Nos. 89-26, 89-93, 89-158 and 89-163 are obsolete by Northeast Data com, Inc. v. City of Wallingford, 212 Conn. 639, 563 A.2d 688 (1989), to the extent that the rulings pertain to custom software.
EFFECT OF THIS DOCUMENT: An Announcement is a document that alerts taxpayers to important information. Such information may involve new Department administrative policies and procedures.
EFFECT ON OTHER DOCUMENTS: The above-listed rulings are obsolete.
PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.
FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.
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