Corporation Business Tax - Nexus
The nexus criteria for businesses are set forth in Sec.12-214-1 of the Regulations of Connecticut State Agencies. Businesses must register for the corporation business tax by completing the appropriate section of REG-1, Business Taxes Registration Application. There is no fee for registering for the Corporation Business Tax.
A company, partnership, or S corporation that is not otherwise subject to income taxation or a requirement to file a return in this state under Chapter 208 or Chapter 229 of the Connecticut General Statutes should refer IP 2010 (29.1), Q & A on Economic Nexus, to determine if they are subject to tax in