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

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