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 us 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.
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.