https://portal.ct.gov/drs/publications/informational-publications/2006/ip-200613-sales-and-use-taxes-on-returned-goods-even-exchanges-and-tradeins
IP 200613 Sales and Use Taxes on Returned Goods Even Exchanges and TradeIns
sales and use taxes
https://portal.ct.gov/DRS/Publications/Rulings/1992/Ruling-9211-Sales-and-Use-Taxes--Materials-Used-in-Fabrication
Ruling 9211 Sales and Use Taxes Materials Used in Fabrication
sales and use taxesmaterials usedrulingfabrication