Connecticut – Guidance on single-sales factor apportionment and market-based sourcing

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.

May 01, 2017

Overview

On April 17, 2017, the Connecticut Department of Revenue Services issued Special Notice 2017(1),  providing guidance regarding single-sales factor apportionment and market-based sourcing, both applicable to the Corporation Business Income Tax beginning on or after January 1, 2016, and to the Income Tax (applicable to pass-through entities) beginning on or after January 1, 2017.

Contact us

Peter Michalowski

Peter Michalowski

State and Local Tax Leader, PwC US

Follow us