Connecticut State Department of Revenue Services

NOTICE: Taxpayers are strongly encouraged to visit the DRS website for answers to many questions. You may also email DRS at drs@po.state.ct.us. If contacting DRS by phone, please plan for wait times that may be longer than usual. See DRS FAQ's, which now include important information regarding Connecticut sales tax. Frequently Asked Questions

Applications/Registration Applications

Visit CERC for licensing and registration requirements to start your business

**  Register electronically for any of the taxes below by clicking on the TSC
* In addition to Form REG-1, you must complete and attach the appropriate addendum(s) to register for any of the taxes noted below.

Name

Type

Description

Revision
Date

REG-1

License / Permit

Admissions and Dues Tax Certificate**
Alcoholic Beverage Tax *
Aviation Fuel Dealer *
Bottle Deposit Initiator *
Business Entity Tax **
Business Use Tax **
Certified Competitive Video Service Provider Companies Tax *
Cigarette Distributor License *
Cigarette Dealer License (over the counter sales only) **
Cigarette Manufacturers *
Community Antenna Television System Companies Tax *
Corporation Business Tax **
Diesel Fuel Distributor License *
Dry Cleaning Surcharge **
Employer's Withholding Tax **
Heating Oil Declaration Distributor *
Motor Vehicle Fuels Distributor *
Motor Vehicle Fuels Exporter *
Petroleum Products Gross Earnings *
Railroad Companies Tax *
Room Occupancy Permit **
Sales and Use Tax Permit **
Satellite Companies Tax *
Solid Waste Assessment *
Suppliers of Natural Gas *
Tax Paid Motor Vehicle Fuels Distributor License *
Tobacco Products Permit *
Utility Companies Tax *

2019

REG-1

Instructions

Instructions for the REG-1, Business Taxes Registration Application

2019

REG-3MC

License

2020 Application for Motor Carrier Road Tax Decals

2019

REG-7

License

Certificate of Authority to Collect Connecticut Use Tax

2010

REG-8

Permit

Farmer Tax Exemption Permit

2018

REG-14

Permit

2019 Commercial Fisherman Exemption Permit

2019

REG-15

License

Small Winery Certificate

2019

REG-19

License

Low and Moderate Income Housing

2018

REG-20

License

Materialman

2019

 

REG-1 Addendum A:

  • Cigarette taxes
  • Tobacco product taxes
  • Electronic Cigarette Products Taxes

REG-1 Addendum B:

  • Admissions and dues taxes
  • Dry cleaning surcharge
  • Rental surcharge
  • Tourism surcharge

REG-1 Addendum C:

  • Motor fuels tax
  • Petroleum products gross earnings tax

REG-1 Addendum D:

  • Alcoholic beverages tax

REG-1 Addendum E:

  • Bottle Deposit Initiator
  • Certified competitive video service provider companies tax
  • Community antenna television system companies tax
  • Nursing Home Provider
  • Railroad companies tax
  • Satellite companies tax
  • Solid waste assessment
  • Suppliers of natural gas
  • Utility companies tax