NOTICE: Taxpayers are strongly encouraged to visit the DRS website for answers to many questions. You may also email DRS at 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

2019 Legislative Updates

  1. 2019 Regular Session - State Tax Legislation Overview
  2. Admissions Tax Changes - Effective July 1, 2019
  3. Real Estate Conveyance Tax Change – Effective July 1, 2019
  4. Single-Use Plastic Bag Fee – Effective August 1, 2019 Pursuant to Executive Order No. 7N issued by Governor Lamont, the Plastic Bag Fee is suspended from March 26, 2020 through May 15, 2020.
  5. Special Notice - SN 2019(4), Permit Requirements for Tax Preparers and Facilitators
  6. Special Notice - SN 2019(6), 2019 Legislative Changes Affecting the Pass-Through Entity Tax
  7. Special Notice - SN 2019(7), Electronic Cigarette Products Tax
  8. Special Notice - SN 2019(8), Sales and Use Taxes on Digital Goods and Canned or Prewritten Software
  9. Special Notice - SN 2019(9), Room Occupancy Tax on Short-Term Rentals
  10. Policy Statement - Sales and Use Taxes on Meals (Note: PS 2019(5) is no longer valid)
  11. Special Notice - SN 2019(3), 2019 Legislative Changes Affecting the Alcoholic Beverages Tax and Requiring a Floor Tax on Alcoholic Beverages Inventory as of the Opening of Business on October 1, 2019
  12. Connecticut Business Entity Tax Sunset
  13. Special Notice - SN 2019(5), 2019 Legislative Changes Affecting the Corporation Business Tax
  14. Policy Statement - PS 2019(4), Sales and Use Tax on Dry Cleaning Services and Laundry Services, Dry Cleaning Establishment Surcharge, and Business Use Tax Obligations
  15. Special Notice - SN 2019(10), Legislation Affecting Sales and Use Taxes as of January 1, 2020

  16. Special Notice - SN 2019(11), Interior Design Services