DRS will be holding a webinar on Wednesday, May 14, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to swimming pool installation, repair, cleaning and maintenance services.  Select here to register.

Direct Payment Application

Please DO NOT apply for a Direct payment Permit unless you can answer
"Yes" to all of the following questions:

1. Does the business' accounting system maintain separate general ledger accounts for sales tax collected from customers and use tax accrued?

__ Yes

__ No

2. Can the business' accounting system isolate purchases for your Connecticut  location(s)?

__ Yes

__ No

3. Does the Connecticut DRS regularly audit the business for Sales and/or Use Taxes?

__ Yes

__ No

4. Does the business use EFT (Electronic Funds Transfer) technology to remit tax?

__ Yes

__ No

5. Does the business have a large volume of taxable purchases?

__ Yes

__ No

6. Does the business have a large volume of purchases in which taxability is not determinable at the time of the transaction?

__ Yes

__ No

7. Does the business have a large volume of purchases in which determining taxability is complex?

__ Yes

__ No

8. Does the business maintain an acceptable system of business records and internal controls?

__ Yes

__ No

9. Is the business able to demonstrate a willingness and ability to comply with tax laws?

__ Yes

__ No

10. Do you agree to have the company included on the DRS website as a Direct Pay Permit Holder?

__ Yes

__ No

If you answered yes to all of the above questions click on the form to download.  Form AU-620