Connecticut State Department of Revenue Services

WEBINAR: DRS will be holding a webinar on Wednesday, June 11, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to landscaping services and related outdoor services.  Select here to register

Business Entity Tax

Legislation has ended the Business Entity Tax (BET) for any tax period beginning after 12/31/2018.

For more information on the BET sunset see Connecticut Business Entity Tax Sunset.

Prior to the sunset of BET reference IP 2016(14), Q & A on the Business Entity Tax.

Any outstanding delinquencies or assessments for older periods of the BET will remain valid. File Form OP-424, Business Entity Tax Return, and pay the tax due for 2017/2018 and prior years, electronically or by paper Form OP-424.