Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

This information is not current and is being provided for reference purposes only

IP 2009(13)

Sales and Use Taxes Guide for Manufacturers,  Fabricators, and Processors

Alert: This publication has not been updated to accommodate the recent legislative changes.
Please visit our 2011 Legislative State Tax Update page for the most up-to-date tax information.

This publication is available in pdf format