DECD: Tax Exemptions - Corporate Business

  • All insurance companies, Connecticut incorporated and non-Connecticut incorporated
  • Corporate income, insurance premium and sales and use taxes for certain banks, insurers and investment companies locating in the Hartford Financial Service Export Zone that conduct all business with non-U.S. persons
  • Capital gains from the sale of protected open space or Class I or II water company land to the state or certain entities
  • Non-U.S. corporations whose sole activities in CT are trading stocks, securities or commodities of their own account