Editorial policy
How we research, write, and correct the guides on CT E-commerce Tax.
Who publishes this site
CT E-commerce Tax is published by Summer Associates Tax Services (Summer Associates, Inc.), a tax and advisory firm in Stamford, Connecticut. The firm's practitioners are enrolled agents, enrolled to practice before the Internal Revenue Service. See About this site for more.
Where our information comes from
Figures and rules come from primary sources. Federal content relies on IRS publications, notices, revenue procedures, and forms, along with the Internal Revenue Code and Treasury regulations. Connecticut content draws on guidance from the Department of Revenue Services, the Connecticut General Statutes, and other state agencies. Each guide lists the sources it relies on, and we link to them directly.
How guides are checked
Every figure is checked against the primary sources listed on the page, and worked examples are recalculated. Examples use hypothetical people and round numbers for illustration, not client stories.
Keeping content current
Each guide shows the date it was last updated, and every page notes the date of the federal and Connecticut law it reflects. Tax rules change often, so check the date before you rely on a figure.
Independence and conflicts of interest
Summer Associates offers paid tax services related to many of the topics covered here, and these sites invite readers to contact the firm. We don't accept payment from other companies for coverage or placement, and we don't publish sponsored content or paid links.
Corrections
If you find an error, email info@summertax.com. We correct mistakes and update the page's date when we do.