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