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Dissolution, Partial Liquidation or Reorganization of a Business


The transfer of vehicles in connection with the organization, reorganization, dissolution, or partial liquidation of a business are NOT subject to tax if no gain or loss (recognized for federal income tax) results to the transferor. The claim of this exemption at the time of registration (by transferee) requires the presentation of a written statement which claims that the four conditions specified on a Q-20 form are met. The four conditions are:

  1. The vehicle/vessel is transferred or sold in connection with the organization, reorganization, or liquidation of an incorporated business. Give the date when filed with the Secretary of State.
  2. The last taxable sale, transfer or use of the vehicle/vessel was subjected to a Connecticut sales or use tax. Describe vehicle/vessel by make, year, model and identification number.
  3. The transferee is the incorporated or stockholder of the entity which is transferring the vehicle/vessel.
  4. Any gain or loss to the transferor is not recognized for Federal income tax purposes under the provisions of the Internal Revenue Code.

The transfer from business to individual (and vice versa) when the individual is the single proprietor of the business is not regarded as a ownership transfer.

For more information regarding this exemption please see 2000 Legislation Affecting Sales and Use Taxes and Admissions and Due Tax.

The Department of Revenue Services can also be reached by phone at:  (800) 382-9453

or by mail at:

Department of Revenue Services
State of Connecticut
450 Columbus Blvd Ste 1
Hartford CT 06103-1837 


or online at: