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 ( 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:

Please check our Frequently Asked Questions page.

Ruling 89-62, Nexus

Public Act No. 89-41 makes certain out-of-state retailers, who deliver tangible personal property into Connecticut from out-of-state locations, liable for collection of the Connecticut use tax.

The business that has purchased the pads from X Company is required to pay the Connecticut tax for goods delivered into Connecticut. If X Company meets the requirement of Public Act No. 89-41, it must register to collect the Connecticut use tax. X Company will then apply the Connecticut tax to the charge billed to the business for goods delivered into Connecticut. If X Company is not required to register for collection of Connecticut use tax and does not register for use tax in this State, then the business has a liability to pay the use tax directly to the State of Connecticut.


August 22, 1989