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.