Connecticut State Department of Revenue Services

Holiday Closing: The Department of Revenue Services will be closed on Monday, November 11, a state holiday.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

Direct Payment Permit

A direct payment permit allows a business to purchase taxable goods and services without paying tax to the vendor and to remit the correct use tax directly to the DRS.  This process allows businesses the necessary time to accurately determine how much tax to assess on their purchases.

Q&A on Direct Payment Permits

Application for Direct Payment Permit

Direct Payment Permit Holder List

Publications and Certificates