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- Walk-in services at all DRS branch office locations remain suspended.

- Please check our COVID-19 Response FAQ's

All referrers must submit a report to DRS every year, with the first report due not later than January 31, 2021.

Visit the DRS Referrers of Online Sales page for file layout and report specifications.

General Information Regarding Referrers

In general, a referrer enters agreements with sellers to allow them to post advertisements or to list tangible personal property for sale on the referrer's medium, such as a website or catalog. See Special Notice 2018(5.1), Legislative Changes Affecting Motor Vehicle Fuels Tax, Sales and Use Taxes, and Rental Surcharge, and Special Notice 2019(10), Legislation Affecting Sales and Use Taxes as of January 1, 2020, for more detailed information.

For questions related to the transmission of the referrer's report, contact: Ct.efile@po.state.ct.us

For questions related to the reporting requirements for referrers in connection with sales and use taxes, contact: SUT.Referrers.Questions@po.state.ct.us