- The Department of Revenue Services will be closed on Monday, January 17, 2022, a state holiday.


- Do you owe back taxes? The 2021 CT Tax Amnesty Program offers a limited opportunity to make it right. Click here for more information.


- If you filed 2020 Schedule CT-EITC, Connecticut Earned Income Tax Credit along with your 2020 Form CT-1040, Connecticut Income Tax Return, on or

before December 31, 2021, you may be eligible for the 2020 EITC Enhancement Program, click here for more information.


- DRS is hiring Accounting Careers Trainee - learn about these positions at Accounting Careers Trainee Informational Page

- Sales tax relief for sellers of meals: Click here for updated information

- Learn more about myconneCT

Vendors at Flea Markets, Craft Shows, Fairs, Etc. Must Obtain a Connecticut Sales and Use Tax Permit

You must obtain a Sales and Use Tax Permit from the Connecticut Department of Revenue Service if you will be selling at a flea market, craft show, trade show, antique show, fair, etc. in Connecticut even if you will only be making sales for one day.  You must display the permit prominently in your booth or table.

You must obtain a Sales and Use Tax Permit before making any sales. 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.

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. 

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 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.