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Business Entity Tax - Nexus

The nexus criteria for Limited Liability Companies (LLCs), Limited Partnerships (LPs), Limited Liability Partnerships (LLPs) and S Corporations is set forth in the Connecticut General Statutes §12-284b.  Businesses must register for the Business Entity Tax by completing the appropriate section of the REG-1, Business Taxes Registration Application.  There is no fee for registering for the Business Entity Tax.  For further information see IP 2016(14), Q & A on the Business Entity Tax and SN 2006(12), 2006 Legislative Changes Affecting the Business Entity Tax.

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