A policy statement set forth by the Connecticut Department of Revenue provides guidelines for imposing sales and use taxes on employment agency services as well as agencies that provide personnel services. Clarification of certain terms is provided, including “agencies” “employee” and “employment services.” In addition, numerous topics are discussed, such as 1) the resale treatment for personnel services; 2) the exclusion for professional employee organizations; and 3) the exclusion for leased employees. This policy statement, 2006(7), supersedes policy statement 93(3.2), Taxation of Services by Employment Agencies and Agencies Providing Personnel Services. (Policy Statement 2006(7), Taxation of Services by Employment Agencies and Agencies Providing Personnel Services, Connecticut Department of Revenue Services, March 30, 2007)