Applying for a Sales Tax Permit (Resale Number)
You must obtain a Sales and Use Tax Permit from the Department of Revenue Services if you intend to engage in any of the following activities in Connecticut:
- Sale, rental, or lease of goods;
- Sale of a taxable service; or
- Operating a hotel, motel, or lodging house.
You must obtain a Sales and Use Tax Permit before making any sales. If you are purchasing an existing business, you may not use the Sales and Use Tax Permit issued to the previous owner. You are required to obtain a new Sales and Use Tax Permit if you will have more than a single place of business, you must obtain and display a Sales and Use Tax Permit for each location.
The requirement to obtain a permit applies to individuals, corporations, partnerships, and all other business entities that will make sales in this state, regardless of the number of sales that will be made or the amount of tax that will be collected. These rules do not apply to casual or isolated sales, which are infrequent sales of a nonrecurring nature made by a person not engaged in the business of selling tangible personal property or taxable services. Manufacturers and wholesalers, as well as retailers, must obtain a permit.
As a seller, you are responsible to collect sales and use taxes and you are liable for their payment whether or not you collect them as required from your customers. You must file returns and pay the full amount of tax due DRS. Failure to obtain a tax permit will result in a fine of not more than $500 or imprisonment of not more than three months, or both, for each offense.
To obtain a Connecticut Sales and Use Tax Permit, you must apply online using the Taxpayer Service Center (TSC) or in person by visiting any of our local offices.
TSC - If you register online and there is a fee, you must make direct payment from your savings or checking account. Credit Card payments are not accepted. If you register for Sales Tax, Room Occupancy or Over-the-counter Cigarette Dealer (Retailer), a temporary permit will be available to print immediately. BE SURE TO PRINT A COPY FOR YOUR RECORDS. Once you have the temporary permit you may begin using it immediately. The Confirmation Number will serve as an official acknowledgement that your application has been received by DRS and act as your temporary tax identification number. You will receive your registration package with your permanent Connecticut tax registration number in approximately 10 business days. Access the online registration.
Local Offices - You may apply in person at our any of our field offices. If you apply in person during business hours, you will receive a temporary permit with your permanent CT Identification number immediately. Bring a photo identification (driver's license, for example) and a check or money order if you will owe a registration fee. (The application must be completed and signed by the individual owner, partner, officer of the corporation, member of the limited liability company or another who has written authorization to complete and sign in the form of a Power of Attorney. If anyone other than the owner comes to one of our field offices and wants to obtain the registration for the owner, he or she must have written authorization from the owner to obtain the registration on his or her behalf.)
Note: Failure to obtain a tax permit will result in a fine of not more than $500 or imprisonment of not more than three months, or both, for each offense.
Civil penalties will be imposed for failure to obtain or renew a seller’s permit. A penalty of $250 applies for the first day the person engages in business without a seller’s permit, and a penalty of $100 for each following day that the person engages in business without a seller’s permit. The penalty may be waived if the person proves that the failure to obtain or renew the seller’s permit was due to reasonable cause and was not intentional or due to neglect.