Other Helpful Information
- Rounding Off to Whole Dollars
- Electronic Filing and Payment Waiver
- Successor Liability
- Responsible Person Liability
- Amending a Sales and Use Tax Return
- Renewal of Your Sales and Use Tax Permit
- Obtaining a Duplicate Sales and Use Tax Permit
- Power of Attorney
- Closing a Sales and Use Tax Account
- Direct Payment Permit
- CERT-106 - Refund of Use Tax Paid on Motor Vehicle
- Fraud Reporting Form or DRS Fraud Hotline: 855-842-1441
- Waiver of Penalty
- Change of Address
- Copies of My Returns
- Status Letter
You must round off cents to the nearest whole dollar on your returns and schedules. If you do not round, DRS will disregard the cents. Round down to the next lowest dollar all amounts that include 1 through 49 cents. Round up to the next highest dollar all amounts that include 50 through 99 cents. However, if you need to add two or more amounts to compute the amount to enter on a line, include cents and round off only the total.
Example: Add two amounts ($1.29 + $3.21) to compute the total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered on a line.
Electronic Filing and Payment Waiver
Only taxpayers that receive a waiver from electronic filing from DRS may file a paper version of this form. To request a waiver from the electronic filing requirement, complete Form DRS-EWVR, Electronic Filing and Payment Waiver Request.
The purchaser of a business is liable for the taxes of the predecessor to the extent of the purchase price unless the purchaser obtains Form AU‑712, Tax Clearance Certificate for Sales and Use Taxes, from DRS. See Conn. Gen. Stat. § 12‑424(2). New owners must obtain a new Connecticut Tax Registration Number.
Persons who are responsible for such things as filing returns or paying taxes for the business may be held personally liable for sales and use taxes incurred by their business under Conn. Gen. Stat. § 12‑414a.
Amending a Sales and Use Tax Return
If you make a mistake or leave something off your return, you must correct the mistake by filing an amended return. An amended return claiming a refund of taxes already paid must be filed within three years of the original due date of the return and must be accompanied by an explanation of the claim for refund. If you are claiming a refund of tax from DRS that your business collected from its customers, you must refund or credit that tax to the customers. See Policy Statement 98(5), Sales and Use Tax Refund Policy, for more details.
Renewal of Your Sales and Use Tax Permit
Your Sales and Use Tax Permit expires every two years and is automatically renewed and mailed to you at no cost as long as your account is active and is in good standing.
Log in to your myconneCT account to ensure the mailing and physical location addresses for your business are correct. Updates can be made from the "More..." menu. If you told DRS that you were no longer in business or if you filed a "final return", you will need a new permit. To request a new permit, log in to your myconneCT account, and send DRS a message indicating you need a Sales Tax Permit. You will be responsible for an additional Sales Tax Permit Fee.
If you do not receive your renewal permit prior to the expiration date of your current permit, and you never closed the account, contact DRS to obtain a copy of the permit.
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.
If DRS determines that taxes are owed to the State of Connecticut and all administrative or judicial remedies are exhausted or have lapsed, DRS will not issue or renew a license or seller's permit until the applicant pays the taxes or makes an arrangement with DRS to pay the taxes. This also applies to cigarette dealer's, distributor's, or manufacturer's licenses, and to tobacco products distributor's and unclassified importer's licenses.
Obtaining a Duplicate Sales and Use Tax Permit
If your permit is lost or destroyed, you may request a replacement by calling 860-297-5962, sending a secure message through myconneCT or writing to:
Department of Revenue Services
Registration Unit
PO Box 2937
Hartford CT 06104-2937
Be sure to include your Connecticut tax registration number in all correspondence with DRS. There is no charge for renewal or replacement of your Sales and Use Tax Permit.
NOTE: If DRS determines that taxes are owed to the State of Connecticut and that all administrative or judicial remedies are exhausted or have lapsed, DRS will not issue or renew a license or seller’s permit until the applicant pays the taxes or makes an arrangement with DRS to pay the taxes.
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.
Per Conn. Gen. Stat. § 12-408(4), the Department of Revenue Services reminds retailers that Connecticut law prohibits a retailer from advertising that the sales tax, or any portion of the sales tax, on merchandise will be paid or absorbed by the retailer. Connecticut law also prohibits a retailer from advertising that the sales tax will not be added to the sales price of merchandise or that, if added, the sales tax or any portion of the sales tax will be refunded. Any retailer violating these laws will be fined $500 for each offense.
Closing a Sales and Use Tax Account
If the business holds a Sales and Use Tax Permit and will no longer be making sales, you must follow these steps to close the account and cancel the Sales and Use Tax Permit.
Note: A third party cannot close a client's account in myconneCT.
- Close the account by logging into myconneCT and open the More…menu, then locate the Taxpayer's Updates group and select Close Accounts and follow the prompts.
- All your sales and use tax returns must be filed through the date of closure.
- Destroy your Sales and Use Tax Permit.
To authorize one or more individuals to represent you or your business before the Department of Revenue Services (DRS), use LGL-001, Power of Attorney. This authorization allows your representative(s) to receive and inspect confidential tax information and to act on your behalf in matters before DRS.
Submit LGL-001 electronically by sending it to DRS through a secure web message in myconneCT. Log in to myconneCT, open the More … menu, locate the Correspondence group and click the Send a Message hyperlink.
To make a penalty waiver request, complete and submit Form DRS-PW, Request for Waiver of Civil Penalty, to the DRS Operations Bureau/Penalty Waiver through myconneCT, by mail, or fax.
For more information about the penalty waiver process, see Penalty waiver request, offer in compromise or protest (ct.gov)
Taxpayers can change their address through myconneCT.
- Log in to myconneCT.
- Open the More... menu.
- Locate the Taxpayer Updates group and click the Manage Names & Addresses hyperlink.
- Continue to follow the prompts on the screen.