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.
Be sure that we have your correct mailing address to ensure that you receive your renewal in a timely fashion.
If the physical location or mailing address for your business has changed, you can report the new address using any of the following methods:
- Log onto the Taxpayer Service Center (TSC-BUS). From the Main Menu, choose "Update Address Information" under "Business Profile" on the left toolbar. Submit the change of address electronically; or
- Complete the appropriate form listed below and mail it to the address on the form.
- Form CT-8822, Change of Address (for individual taxpayers and for unincorporated businesses)
- Form CT-8822C, Corporation Business Tax Change of Address; or
Telephone the Department's Registration Unit (860-297-4874) Monday through Friday between 8:30 a.m. and 4:30 p.m. to report the change the address.
If you told us that you were no longer in business or you filed a "final return", your old permit cannot be renewed or reactivated. Please follow the directions on Applying for a Sales Tax Permit. A new Registration number and permit will be issued to you.
If you do not receive your renewal permit prior to the expiration date of your current permit and you never closed the account, telephone the Registration Unit for assistance during business hours.
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 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. This also applies to cigarette dealer’s, distributor’s, or manufacturer’s licenses, and to tobacco products distributor’s and unclassified importer’s licenses.
Updated: October 2017