Despite Tuesday's storm, DRS employees are answering emails and phone calls, and completing other essential agency functions. If you have a question about state taxes administered by DRS, email (drs@po.state.ct.us) or call us (860-297-5962) during regular business hours. Phone wait times are minimal.

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

Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us.

Please check our Frequently Asked Questions page.

Bulletin #21

Taxpayer Service Division
Retail Sales of Vehicles to
Nonresident Military Personnel

This Bulletin is revoked by SN 99-5

Public Act 89-251 increases the sales tax rate from 4% to 4.5% on the purchase of a motor vehicle by armed service personnel from a motor vehicle dealer if certain statutory requirements are met:

(1) The armed service personnel of the United States must be on full-time active duty in the State of Connecticut, and

(2) The armed service personnel of the United States must be permanent residents of another state.

The purpose of the law is to allow a reduction in the sales tax rate from 8% to 4.5% on the sale of a motor vehicle to armed service personnel who are residents of a state other than Connecticut and who are on full-time active duty in this state under enlistment only. The reduction in the sales tax is not applicable to personnel who are called to active duty for a portion of a year, such as National Guardsmen or Reservists.

The motor vehicle dealer will be obligated to obtain from the purchaser copies of appropriate documents showing that the person is on full-time active duty in the State of Connecticut under enlistment and is a bona fide permanent resident of a state other than Connecticut.

The eligible service personnel must present a copy of their enlistment or, in lieu thereof, an affidavit signed by their commanding officer that they are on full-time active duty in this state under enlistment.

The proof of permanent residency in a state other than Connecticut would include one of the following:

(1) Certificate of residency from another state,

(2) Current real estate or personal property tax receipts or a current personal state income tax return,

(3) Driver's license and/or vehicle registration, or

(4) Current earnings and leave record.

The increased rate of tax is applicable to sales of motor vehicles occurring on or after July 1, 1989.