Search Department of Revenue Services Filtered Topic Search

Business Tax Registration Help


Use this application if you are opening a new business and need to obtain a Connecticut tax registration number. See "Reason for Registering" for more information.

If you already have a Connecticut tax registration number and want to register for additional tax types, do NOT use this application. You can add additional tax types to an existing registration by logging onto the Taxpayer Service Center (TSC-BUS) and selecting "Register for Additional Tax Types" on the left toolbar.

For additional information on who must register and your obligations after you register, see Getting Started in Business, the Department's business guide.

Reason for Registering

Opening a New Business:

This includes a first registration for the following:

  • Having employees in Connecticut
  • Required to register with the Connecticut Secretary of the State
  • Selling at a craft show, flea market, fair, bazaar, or other venue in Connecticut

Opening a New Location:

An existing business opening an additional physical location in Connecticut. A Sales and Use Tax permit is required for each location. Enter your existing Connecticut Tax Registration Number in the drop down box.

Do not complete this application if your existing location has changed its physical address.

If you change the physical location of the business and need to request a new permit call:

Our business hours are Monday thru Friday 8:30 a.m. - 4:30 p.m. (except during State Holidays)

Reopening a Closed Business:

The owner(s) and the Federal Employer Identification Number (FEIN) must be the same to reopen a closed business. Enter the Connecticut Tax Registration Number of your closed business in the drop down box.  You may not use the Sales and Use Tax Permit issued to the previous owner.

Purchasing an Ongoing Business:

See “Successor Liability”.

Establishing a Passive Investment Company (PIC):

The following qualifications must be met to register as a PIC:

  • Be a corporation that is a related person to a financial service company
  • Employ not less than five full-time equivalent employees in this state
  • Maintain an office in this state
  • Confine its activities to the purchase, receipt, maintenance, management and sale of its intangible investments (loans secured by real property) and the collection and distribution of the income from such investments

Changing Organization Type:

Changes in organization type may or may not result in a new Connecticut tax registration number being assigned to your business. If you are required by the Internal Revenue Service (IRS) to obtain a Federal Employer Identification Number (FEIN) or obtain a new FEIN in connection with the change in business structure, you must apply for a new Connecticut tax registration number. If you are not required by the IRS to obtain an FEIN or obtain a new FEIN in connection with the change in business structure, your existing account will be updated to reflect this updated information and if required you will be issued an updated Sales and Use Tax permit.

Hiring Household Employees:

Household employees, also referred to as "domestic service workers," work in or around a private home of the person by whom they are employed or in or around the club rooms or house of a local college club or local chapter of a fraternity or sorority. Examples of household employees include nannies, cooks, maids, babysitters, gardeners, and handymen.

For detailed information on registration and filing requirements, see Income Tax Withholding Information for Employers of Household Employees.

Other:

This would include Pass-Through Entities, Estates, Trusts, Condominium Associations, Schools, Colleges, and Non-profit Organizations.

Business Profile Page

Types of Organizations:

Sole Proprietorship:

A sole proprietorship is owned and operated by one individual (the sole proprietor). If a husband and wife are in an unincorporated business together, the business may, depending on the circumstances, be treated either as a sole proprietorship or a partnership.

General Partnership (This indicates your business consists of two or more partners):

A partnership is a relationship between two or more persons who join together

to carry on a trade or business. The terms of the partnership are generally spelled out in a formal partnership agreement. If you are required to register as a partnership with the IRS for federal purposes, you are required to register as a partnership with DRS for Connecticut tax purposes.  If spouses are in an unincorporated business together, the business may, depending on the circumstances, be treated as either a partnership of a sole proprietorship for federal income tax purposes.

Limited Partnership (This indicates your business consists of two or more partners):

Any domestic limited partnership formed under Chapter 610 of the Connecticut General Statutes, or any foreign limited partnership transacting business in Connecticut and required under Chapter 610 of the Connecticut General Statutes to register with the Secretary of the State, whether or not it has registered.

Limited Partnership taxed as Corporation:

Any domestic limited partnership formed under Chapter 610 of the Connecticut General Statutes, or any foreign limited partnership transacting business in Connecticut and required under Chapter 610 of the Connecticut General Statutes to register with the Secretary of the State, whether or not it has registered.

Limited Liability Company (This indicates your business consists of two or more partners):

A limited liability company (LLC), is another entity created under state law with a legal existence separate and apart from its members. If you intend to form a LLC or if your out-of-state LLC intends to transact business in Connecticut, you should contact the Connecticut Office of the Secretary of the State. You must register with the Connecticut DRS if you are a LLC that was formed with the Connecticut Secretary of the State or a foreign entity that is required to register with or obtain a certificate of authority from the Connecticut Secretary of the State.

Limited Liability Company Taxed as Corporation:

A limited liability company (LLC) is treated as a C corporation for Connecticut corporation business tax purposes if it is classified as such for federal income tax purposes. If you intend to form an LLC or if your out-of-state LLC intends to transact business in Connecticut, you should contact the Connecticut Office of the Secretary of the State. You must register with the Connecticut DRS if you are an LLC treated as a C corporation that was formed with the Connecticut Secretary of the State or a foreign entity that is required to register with or obtain a certificate of authority from the Connecticut Secretary of the State.

Limited Liability Company Taxed as S Corporation:

A limited liability company (LLC) is treated as an S Corporation for Connecticut income tax purposes if it is classified as such for federal income tax purposes. If you intend to form an LLC or if your out-of-state LLC intends to transact business in Connecticut, you should contact the Connecticut Office of the Secretary of the State. You must register with the Connecticut DRS if you are an LLC treated as an S Corporation that was formed with the Connecticut Secretary of the State or a foreign entity that is required to register with or obtain a certificate of authority from the Connecticut Secretary of the State.

Single Member LLC Disregarded for Federal Tax Purposes:

A single member LLC (SMLLC) if it is disregarded for federal income tax purposes is disregarded as an entity separate from its owner for Connecticut income tax purposes, in which case it is treated as a sole proprietorship, branch, or division of the owner.  If you intend to form an SMLLC or if your out-of-state SMLLC intends to transact business in Connecticut, you should contact the Connecticut Office of the Secretary of the State. You must register with the Connecticut DRS if you are an SMLLC that was formed with the Connecticut Secretary of the State or a foreign entity that is required to register with or obtain a certificate of authority from the Connecticut Secretary of the State.

Single Member LLC Taxed as an S Corporation:

A SMLLC is treated as an S Corporation for Connecticut income tax purposes if it is classified as such for federal income tax purposes. If you intend to form an SMLLC or if your out-of-state SMLLC intends to transact business in Connecticut, you should contact the Connecticut Office of the Secretary of the State. You must register with the Connecticut DRS if you are an SMLLC treated as an S Corporation that was formed with the Connecticut Secretary of State or a foreign entity that is required to register with or obtain a certificate of authority from the Connecticut Secretary of State.

Limited Liability Partnership (This indicates your business consists of two or more partners):

State law allows a partnership to register as a limited liability partnership (LLP). A partner of an LLP is generally not liable for any debts or obligations of the partnership or another partner or partners. An LLP is treated like a general partnership for federal purposes and does not limit an individual partner’s share of partnership debts and obligations relating to the everyday operations of the organization. You must register with the Connecticut DRS if you are an LLP that was formed with the Connecticut Secretary of the State or a foreign entity that is required to register with or obtain a certificate of authority from the Connecticut Secretary of the State.

S Corporation:

A corporation that elects S corporation status for federal income tax purposes. You must register with the Connecticut DRS if you are a S Corporation that was formed with the Connecticut Secretary of the State or a foreign entity that is required to register with or obtain a certificate of authority from the Connecticut Secretary of the State. 

Qualified Sub Chapter S Subsidiary (QSSS):

A parent S corporation can elect to treat one or more of its eligible subsidiaries as a qualified subchapter S subsidiary (QSSS). The QSSS election results in a deemed liquidation, the QSSS is not treated as a separate corporation and all of the subsidiary's assets, liabilities, and items of income, deduction, and credit are treated as those of the parent.

Corporation:

A corporation is an entity created under state law with a legal existence separate and apart from its shareholders. If you intend to form a corporation or if your out-of-state corporation intends to transact business in Connecticut, you should also contact the Connecticut Office of the Secretary of the State. For more information, see Getting Started In Business.

Other:

Household Employers, Estates, Trusts, Associations, Schools, Colleges, Non-profit Organizations not recognized as Corporations.

Nature of Business Activity

Retailer: A business that sells directly to individuals. A business that sells at a flea market, craft show, trade show, antique show, fair, etc. in Connecticut even if the business will only be making sales for one day, is also a retailer.

Wholesaler: A business that sells and distributes goods to users other than end consumers. Wholesaling involves selling merchandise to retailers, wholesalers and merchants, or to industrial, commercial and institutional users. A wholesaler can act as a middleman, brokering deals between these businesses. Even if no retail sales are made, the business must obtain a sales tax permit and must report all of its sales.

Manufacturer: A business or individual that produces goods made from raw materials by hand or by machinery. Even if no retail sales are made, the business must obtain a sales tax permit and must report all of its sales.

Service Provider: In general, services are not subject to sales and use taxes unless specifically identified by statute as taxable. These services are commonly known as enumerated services and are taxable except when rendered by an employee for his or her employer. 

For a complete list of taxable services and links to specific publications, refer to Services Subject to Sales and Use Taxes and Getting Started In Business.

Other: Having employees in Connecticut Estates, Trusts, Condominium Associations, Schools, Colleges, Non-profit Organizations.

Major Business Activity Give a brief detailed description of the type of sales or service you intend to provide.

NAICS Code The North American Industry Classification System (NAICS) is the standard code used by Federal statistical agencies in classifying business establishments for the purpose of collecting, analyzing, and publishing statistical data related to the U.S. business economy.

2017 NAICS

The following table provides detailed information on the structure of NAICS.  If you cannot find your activity when doing this search, email Dr. NAICS. or call 1-888-75NAICS.

Sector Description
11 Agriculture, Forestry, Fishing and Hunting
21 Mining, Quarrying, and Oil and Gas Extraction
22 Utilities
23 Construction
31-33 Manufacturing
42 Wholesale Trade
44-45 Retail Trade
48-49 Transportation and Warehousing
51 Information
52 Finance and Insurance
53 Real Estate and Rental and Leasing
54 Professional, Scientific, and Technical Services
55 Management of Companies and Enterprises
56 Administrative and Support and Waste Management and Remediation Services
61 Educational Services
62 Health Care and Social Assistance
71 Arts, Entertainment, and Recreation
72 Accommodation and Food Services
81 Other Services (except Public Administration)
92 Public Administration

Business Name And Address

Organization Name: For a sole proprietor and general partners, the legal name is each individual's names.

Examples:

Sole Proprietors: Smith John or Jones Mary

General Partners: Baker Paul Baker Mary

For other business types, the legal name is the same name used to register with the Connecticut Secretary of the State.

FEIN: Federal Employer Identification Number (FEIN) is a nine-digit number the IRS assigns in the following format: XX-XXXXXXX. The IRS uses the number to identify taxpayers that are required to file various business tax returns. FEINs are used by employers, sole proprietors, corporations, partnerships, nonprofit associations, Trusts, Estates of decedents, government agencies, certain individuals, and other business entities. You may obtain an FEIN by contacting the IRS at:

Internet: www.irs.gov

Calling toll free: 800-829-4933

CT Secretary of the State Business ID: The Secretary of the State issues a 7-digit "Business ID" number to each domestic and foreign business entity that is registered with the Secretary of the State. A business entity registered with the Secretary of the State may find or confirm its Business ID number by logging onto the Secretary of the State's Business Inquiry Page.

Keep in mind that only corporations, limited liability companies, limited liability partnerships and limited liability companies register with the Secretary of the State. Sole proprietors and general partnerships register with the town clerk in the town in which the business is based and are excluded from registering with the Secretary of the State. All entities that register with the Secretary of the State must have a unique name in that more than one business cannot share or have a similar name.

You must enter your CT Secretary of the State Business ID on the Business Profile page to avoid being assigned a duplicate CT Registration No.

Secretary of the State information and links to forms can be found online on the Concord (https://portal.ct.gov/SOTS) data base.

Contact the agency: (860) 509-6006 or crd@ct.gov Agency website.

Business Trade Name: A trade name is the name the business goes by, such as Mary's Gifts and Balloons. Trade names (often referred to as fictitious names, DBA or doing business as) must register with the town or city clerk in the town or city where the business is located.

Business Location Address: Business Location is the physical location of the business; it cannot be a Post Office box. This location can be the personal residence of the permit holder if he or she works from the home and travels to various locations, such as craft shows. A permit must be obtained for each business location. A new permit is not required when a mailing address changes; the permit holder should, however, notify the Department. Address changes can be made through the TSC.

If you change the physical location of the business and need to request a new permit call:

  • 860-297-5962 (from anywhere)
  • 800-382-9463 (Within CT-Outside Greater Hartford area only)
  • 860-297-4911 (TDD/TT Users only)

Our business hours are Monday thru Friday 8:30 a.m. - 4:30 p.m. (except on State Holidays)

Business Mailing Address: is the location where the permit holder wants the permit, and other tax information sent. This can be a Post Office box, a tax preparer's office, or the personal residence of the permit holder. If the permit holder decides to have the mail go the accountant, attorney, payroll agent, etc., Form LGL–001 must be completed and returned to DRS with the signature of the taxpayer and the signature of the person to whom the Power of Attorney is given.

Business Telephone Number: This is the business telephone number at the primary location of the business.

Business Bank Name: This is the bank where your business account is held. If you do not have a separate business account this is the bank where your personal account is held.

Owner and Officer Information Page

If your organization type is taxed as a partnership such as a General Partnership, Limited Partnership, Limited Liability Partnership, or a Limited Liability Company, you must enter more than one member/partner name. Do not enter the name and information of the business you are registering. This section is intended for you to provide the names and information of the owner(s), member(s), partner(s) or officer(s) of the business.

OWNER/MEMBER/PARTNER/OFFICER TYPE:

Select Individual to enter a person’s name, information and SSN

Select Business to enter a company name, information and FEIN.

NAME: List all Owners, Partners, Corporate Officers and LLC Members

Example

For Individual, the First Name, MI, and Last Name fields will be available to enter a person’s name and would be entered as John J Peterson.

For Business, the Company Name field will be available and would be entered as Paul's Lawn Service Inc.

TITLE: Select the correct title from the drop down box (which is the down arrow).

If your title is not listed in the drop down list please select "Other".

SSN: If Individual, enter the 9 digit SSN (Social Security Number). If you are completing this application for members other than yourself and do not have the SSN available at this time, enter all 1s in the SSN field. Then use the Owner/Officer Form link to complete, print the form and mail the information to the address indicated. Beware: we cannot process your application without this information.

FEIN: If the Partner or Member is a Legal Entity with an FEIN, (Federal Employer ID number) enter the FEIN.

DATE OF BIRTH: Enter the month followed by the day and year in which you were born (e.g. if your birthday is January 1, 1983 you would enter 01/01/1983).

ADDRESS LINE 1: Enter your complete street address including Apt Number, Suite Number. Do not enter a PO Box on this line.

ADDRESS LINE 2: (OPTIONAL) Enter your PO Box or additional information here.

CITY: Enter your complete City.

STATE: Select from drop down.

ZIP CODE: Enter your 5-digit zip code. The last 4 digits are optional.

OUT OF COUNTRY ADDRESS: Check the box if your address is not in the United States. Enter Non US location – City, Country, Postal Code in the fields provided.

HOME TELEPHONE: Enter the telephone of your home or business, including the area code. For example: 8605555555. Do not enter any punctuation.

BANK NAME: This is the bank where your personal bank account or business account is held.

To enter another owner or officer select the button “Add Another”.  If you have more than three partners, officers or LLC members select the link to the “Owner/Officer Form.” You can print out the form, complete it and mail it to the address on the form.

Tax Type Registration Page

The option to register for certain taxes will be based on the answers you provided to questions on the previous pages. For example if you have indicated your “Reason For Registering” to be “Hiring Household Employees” you will only be given the option to register for Income Tax Withholding or if you register for Sales and Use Tax you will not have the option to register for Business Use Tax.

You will be required to select each available “Register” button, indicate Yes or No answers to all questions in each section, and provide the liability start date for each section answered with a Yes. Some sections will require additional information such as tax identification numbers, state of organization, payroll company name, months of operation and fiscal year ends.

To register for taxes not listed on this page, please visit our Registration Application web page.

Income Tax Withholding:

Any person who maintains an office or transacts business in Connecticut and who is considered an employer for federal income tax withholding purposes and who pays Connecticut wages to employees is required to register with the Connecticut Department of Revenue Services (DRS) as an employer for Connecticut income tax withholding purposes and to deduct and withhold Connecticut income tax from the Connecticut wages of employees. Connecticut wages are:

  • all wages paid to an employee who is a Connecticut resident (irrespective of the location at which the employee is employed by the employer);
  • all wages paid to an employee who is a nonresident of Connecticut, if the services of the employee are performed entirely within Connecticut; and
  • all wages paid to an employee who is a nonresident of Connecticut, if the services of the employee are performed both partly within Connecticut and partly outside of Connecticut (unless the employer maintains adequate current records to determine accurately the amount of the wages that are paid for the performance of services within Connecticut, or unless the employee files a Form CT-W4NA, Employee Withholding or Exemption Certificate-Nonresident Apportionment, with the employer). However, an employer may not withhold Connecticut income tax on the basis of an employee's Form CT-W4NA if the employer knows or has reason to know that the apportionment shown on the Form CT-W4NA is not correct.

Income Tax Withholding Requirements for Eligible Production and Loan-out companies:

If an eligible production company is treated as an employer for federal income tax withholding purposes, the eligible production company is treated as an employer for Connecticut income tax withholding purposes. Even though an eligible production company may be present in Connecticut only for a limited time, the eligible production company is considered to be transacting business in Connecticut and, as an employer, is required to register with DRS as an employer for Connecticut income tax withholding purposes. The eligible production company is required to deduct and withhold Connecticut income tax from the Connecticut wages of its employees.

A loan-out company is an entity used by an individual (loaned-out individual) in the entertainment industry (such as an actor, director, etc.) to provide his or her services to eligible production companies. A loan-out company is typically owned by the loaned-out individual or by a combination of the loaned-out individual, his or her business representative(s), and his or her family member(s). An eligible production company wishing to obtain the services of a loaned-out individual generally has to engage the individual's loan-out company to obtain his or her services.

If a loan-out company is treated as an employer for federal income tax withholding purposes, the loan-out company will be treated as an employer for Connecticut income tax withholding purposes. Even though a loan-out company may be present in Connecticut only for a limited time only, the loan-out company is considered to be transacting business in Connecticut and, as an employer, is required to register with the (DRS) as an employer for Connecticut income tax withholding purposes. The loan-out company is required to deduct and withhold Connecticut income tax from the Connecticut wages of its employees.

For more information, see the most recent edition of Circular CT, Employer's Tax Guide.

Contractors

All contractors working in the State of Connecticut must be registered for Withholding and Sales and Use Tax regardless of whether they are providing taxable sales or services.

For questions regarding the nonresident contractor bond law, call 860-541-7538.

Important: You should not answer yes to both question 1 “Are you an employer that transacts business or maintains an office in Connecticut and intends to pay Wages to resident employees or nonresident employees who work in Connecticut?” and question 2 “Are you an out-of-state company voluntarily registering to withhold Connecticut income tax for your Connecticut resident employees who work outside of Connecticut?

  • Answer yes  to question 1 if you transact business or maintain an office in CT and intend to pay wages to resident employees or nonresident employees who work in Connecticut.
  • Answer yes  to question 2 if you do transact business or maintain an office in CT and are voluntarily registering to withhold CT Income Tax for your Connecticut resident employees who work in state.

Household Employers employ household employees, also referred to as "domestic service workers," who work in or around a private home of the person by whom they are employed ("the household employer") or in or around the club rooms or house of a local college club or local chapter of a fraternity or sorority. Examples of household employees include nannies, cooks, maids, babysitters, gardeners, and handymen.

Sales and Use Tax

You must obtain a Sales and Use Tax Permit from the Department of Revenue Services (DRS) if you intend to engage in any of the following activities in Connecticut:

  • Sale, rental, or lease of goods;
  • Sale of a taxable service;
  • Operating a hotel, motel, lodging house, or bed and breakfast establishment.

You must obtain a Sales and Use Tax Permit before making any sales. If you purchase an existing business, you may not use the Sales and Use Tax Permit issued to the previous owner; you must 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 made or the amount of tax collected. Manufacturers and wholesalers, as well as retailers, must obtain a permit.

All building contractors, including subcontractors, must obtain a Sales and Use Tax Permit from DRS prior to providing any services, even if the services provided are not taxable or if the contract is with a tax-exempt entity.

You must obtain a permit if you will be selling at a flea market, craft show, antique show, fair, etc. in Connecticut even if you will only be making sales for one day. The permit must be displayed prominently at your booth or table.

As a seller, you are responsible for collecting sales and use taxes and you are liable for their payment whether or not you collect it as required from your customers.  You must file returns and pay the full amount of tax due to DRS.

Marketplace facilitators and marketplace sellers may be required to obtain a Sales and Use Tax Permit, See OCG-8, Office of the Commissioner Guidance Registering Marketplace Facilitators and Sellers.

Out-of-state retailers that regularly or systematically solicit sales of tangible personal property in Conn. must register with DRS and collect and remit sales tax if;

  1. They made 200 or more sales into Conn. during the preceding 12-month period ending September 30, and
  2. Their gross receipts were $250,000 or more during the at 12-moth period.

Note: You are required to register for Sales and Use Tax if you will be registering for the following taxes:

  • Tourism Surcharge
  • Rental Surcharge
  • Cigarette Dealer
  • Prepaid Wireless Service E 9-1-1 Fee
  • Alcoholic Beverage
  • Motor Vehicle Fuels
  • Petroleum Products Gross Earnings

Prepaid Wireless Telecommunications Service E 9-1-1 means a wireless telephone service that a consumer pays for in advance, that allows access to the E 9-1-1 system by dialing 9-1-1, and that is sold in predetermined units or dollars that decline with use (sometimes called “no contract plans”).

Prepaid wireless telecommunications service includes prepaid wireless phone cards, recharge or refill authorization codes, and prepaid cell phones or other prepaid wireless devices preloaded with airtime minutes.

Prepaid wireless telecommunications service does not include wireless telecommunications services not paid for in advance.

Prepaid wireless telecommunications service does not include “calling cards,” which are a prepaid method of making a long distance call where the card is used by calling a toll-free or local access number, entering a "PIN" number, then entering the phone number of the person to be called. Calling cards can be used from a landline telephone or from a wireless telephone (for example, in order to avoid roaming charges of the wireless telecommunications provider).

Business Use Tax:

The use tax complements the sales tax. It generally applies to taxable tangible personal property or services on which the seller did not impose Connecticut sales tax. Together, the sales and use taxes act to tax Connecticut purchasers equally, whether they purchase goods and services within or outside Connecticut.

If a business purchases taxable goods or services for use in a trade or business (such as office furniture, computers, and supplies) and the seller does not charge Connecticut sales tax, the purchaser must report purchases subject to the use tax. If an item purchased in another state already was subject to that state’s sales tax, the purchaser can generally take credit for the tax when computing the Connecticut use tax.

If you are not registered to have a sales tax permit, you must report taxable business purchases on which sales tax was not paid on Form OS-114BUT Connecticut Business Use Tax Return, for the reporting period in which you made taxable purchases.

Room Occupancy Tax:

The room occupancy tax applies to the charges for the occupancy of a room or rooms in a hotel, motel, lodging house or bed and breakfast establishment for 30 consecutive days or less. Beginning on the 31st consecutive day of occupancy by the same person, the tax no longer applies.  The rental of a room that does not have sleeping facilities for a business meeting, conference, or seminar is not taxable provided meals are not served in the meeting room. If meals are served in the meeting room, the total charges for the meeting room and the meals are subject to sales and use taxes. See Policy Statement 2011(2), Room Occupancy Tax and Sales Tax on Campground Rentals, Policy Statement 2011(3), Room Occupancy Tax on Short-Term Home Rentals, and Policy Statement 2017(7), Room Occupancy Tax on Sales and Use Taxes for Hotels, Motels, and Bed and Breakfasts

Admissions and Dues Tax:

An admissions tax of 10% is imposed on the admission charge to any place of amusement, entertainment, or recreation including, but not limited to, theaters, amusement parks, fairgrounds, racetracks, dance halls, ballparks, golf courses, etc.  The admissions tax rate on motion picture shows is 6%. Motion picture show admission charges of $5 or less are exempt. See Informational Publication 2018(8), Exemptions From Admissions Tax.

A dues tax of 10% is imposed on any amount paid as dues or initiation fees to any social, athletic, or sporting club either owned or operated by its members. A club is exempt from the dues tax if the annual dues of every member and any initiation fee are each $100 or less. See Informational Publication 2019(4), Q & A: The Dues Tax.

Dry Cleaning Surcharge:

A 1% dry cleaning establishment surcharge is imposed on the gross receipts at retail from the dry cleaning services of each dry cleaning establishment.

Any place of business engaged in the cleaning of clothing or other fabrics using tetrachloroethylene, stoddard solvent or other chemicals is subject to this surcharge. Form OP-374 Dry Cleaning Establishment Surcharge Return, must be filed on or before the last day of the month following the end of each calendar quarter.

Unlike Connecticut sales tax, the surcharge is imposed upon the dry cleaning establishment, not the customers. Therefore, the dry cleaning establishment is not required to charge its customers an additional amount on account of the surcharge.

New Owners: do not use the previous owner’s form to file your return. Any change in ownership requires a new Connecticut Tax Registration Number.

Dry cleaning establishments are required to renew their registration with DRS each October 1. DRS will send you Form REG-30, Dry Cleaning Establishment Surcharge Certificate Renewal Application, for each registered location which must be returned no later than October 1 to avoid potential penalties. Establishments that fail to register shall pay a penalty of $1,000, which may not be waived.

If your business has multiple locations, you must register and obtain a certificate for each location.

DRS will mail a nonrenewal notice to any establishment that fails to renew its registration. An establishment that fails to renew within 45 days after a nonrenewal notice was sent shall pay a $200 penalty, which is subject to waiver.

For additional information see the following publication:

  • SN 2018(6) Obligation of Dry Cleaners for the Dry Cleaning Establishment Surcharge and Business Use Tax.

Tourism Surcharge:

A surcharge of $1 per day, or portion of a day, is imposed on every lessor for the rental or lease of a passenger motor vehicle delivered to a lessee in Connecticut (regardless of where the vehicle is subsequently used) for a term of 30 consecutive calendar days or less. The lessor collects reimbursement for the surcharge from the lessee. The surcharge is due and payable with Form OP-337, Tourism Surcharge Return, required to be filed quarterly (or monthly if total yearly surcharge liability is $4,000 or more). The return must show the number and rental period of all passenger motor vehicles leased by the lessor during the reporting period. See Policy Statement 2019(2), Tourism Account Surcharge.

Note: If you are not currently registered for Sales and Use Tax, you will be required to register for that tax in order to properly register for Tourism Surcharge.  Sales and use tax is not charged on the Tourism Surcharge.

Rental Surcharge:

A 2.75% rental surcharge is imposed on the rental of machinery by a rental company for a period of 365 consecutive calendar days or less, or under an open-ended contract for an undefined period of time.

Rental companies have the option to charge individually itemized charges or fees on rentals of passenger motor vehicles or rental trucks for a period of less than 31 days. The rental surcharge is included in the measure of sales and use taxes.

“Rental company” means any business entity in this state that:

  • is engaged in the business of renting passenger motor vehicles, rental trucks without a driver, or machinery to lessees; and
  • that uses for rental purposes a motor vehicle fleet of five or more passenger motor vehicles, rental trucks, or pieces of machinery.

“Rental company” does not include:

  • a business entity with total annual rental income, excluding retail or wholesale sales of rental equipment, that is less than 51% of the total revenue of the business entity in a given taxable year;
  • any person, firm or corporation that is licensed, or required to be licensed under Conn. Gen. Stat. § 14-52 as a new car dealer, repairer, or limited repairer;
  • a business entity licensed or required to be licensed under Conn. Gen. Stat. § 14-52 as a used car dealer, if the person, firm, or corporation is not primarily engaged in the business of renting passenger motor vehicles or rental trucks without drivers in Connecticut to lessees.

Note that any affiliated or related business entity that is otherwise a rental company but is not itself licensed or required to be licensed under Conn. Gen. Stat. § 14-52 as a new car dealer, used car dealer, repairer, or limited repairer is included in the definition of rental company.

“Machinery” means all equipment owned by a rental company.

Each rental company must file a consolidated report for all of its locations with the Commissioner of Revenue Services on or before February 15 on Form OP-383, Rental Surcharge Annual Report, to report the total rental surcharge actually collected on pieces of machinery without an operator by the rental company during the calendar year. Each rental company must also remit with Form OP-383 the portion of the rental surcharge collected that exceeds the sum of:

  • The personal property tax it actually paid during the year to a Connecticut municipality or municipalities on pieces of machinery rented by it to lessees during the year;
  • The registration, licensing, and titling fees it actually paid to the Connecticut Department of Motor Vehicles on pieces of machinery.

For additional information See OCG-1, Office of the Commissioner Guidance Regarding the Rental Surcharge.

Note: If you are not currently registered for Sales and Use Tax, you will be required to register for that tax in order to properly register for Rental Surcharge.

Cigarette Dealer:

A cigarette dealer that is an over-the-counter retailer is any person selling cigarettes or taxed tobacco products at a retail store.

If you are a Dealer, Distributor or Manufacturer of cigarette and tobacco products as defined below you must complete an Addendum:

Vending machine dealer: Any person operating and servicing 24 or fewer cigarette vending machines;

Wholesaler: Any person, other than a buying pool, who purchases cigarettes at wholesale from manufacturers or other distributors for sale to licensed dealers, and who maintains an established place of business which has facilities in which a substantial stock of cigarettes and related merchandise for resale can be kept at all times, and who sells at least 75% of the cigarettes to retailers who at no time will own any interest in the business of the distributor as a partner, stockholder, or trustee;

Chain store distributor: Any person operating five or more retail stores in Connecticut for the sale of cigarettes (chain store operator) or any person franchising five or more retail stores in Connecticut for the sale of cigarettes (chain store franchisor) must complete Schedule B on Page 2 of this form, or attach a list showing the name, physical location, and Connecticut Tax Registration Number of each retail store in Connecticut operated or franchised by the chain store distributor at which cigarettes are sold at retail. A chain store operator must be the person issued the sales tax permit and the cigarette dealer’s license for each location listed by the chain store operator. A chain store franchisor will not be the person issued the sales tax permit and the cigarette dealer’s license for each location listed by the chain store franchisor. Upon specific request by DRS, a chain store franchisor must provide the franchise agreement with each franchisee;

Vending machine operator: Any person operating and servicing 25 or more cigarette vending machines in this state who buys the cigarettes at wholesale and sells them in vending machines;

Importer: Any person who imports into this state unstamped cigarettes, at least 75% of which are to be sold to others for resale;

Storage facility operator: Any person operating storage facilities for unstamped cigarettes in this state;

Manufacturer: Any person in Connecticut engaged in the business of manufacturing cigarettes or any person who is a tobacco products manufacturer as defined in Conn. Gen. Stat. § 4-28h(9);

Tobacco products distributor: Any person in this state (a) engaged in the business of manufacturing tobacco products: (b) purchasing untaxed tobacco products at wholesale from manufacturers or other distributors for sale, or (c) importing into this state untaxed tobacco products, at least 75% of which are to be sold. Any of these is required to be licensed by DRS as a tobacco products distributor; or

Unclassified importer: Any person, other than a tobacco products distributor, who imports, receives, or acquires untaxed tobacco products from outside this state for his or her personal use or consumption in this state.  For additional information you can access the Cigarette and Tobacco Products Publications from the DRS website.

Note: If you are not currently registered for Sales and Use Tax, you will be required to register for that tax in order to properly register as a Cigarette Dealer, Distributor or Manufacturer.

Business Entity Tax:

There is a biennial business entity tax (BET) which applies to each of the following domestic and foreign (non-Connecticut)* entities:

  • S corporation
  • Limited liability partnership
  • Limited partnership
  • Limited liability company that, for federal income tax purposes, is either treated as a partnership (if it has more than one member) or disregarded as an entity separate from its owner (if it has one member).

You must file Form OP-424, Business Entity Tax Return, biennially (every other year) following the close of every other taxable year. The biennial return is due the fifteenth day of the fourth month after the end of your tax year.

* Each foreign entity required to register or file a certificate of authority with the Secretary of the State is liable for the business entity tax whether or not the entity has registered or filed a certificate of authority, as the case may be, with the Secretary of the State.

For additional information see Informational Publication 2016(14), Q & A on the Business Entity Tax.

Corporation Business Tax:

A corporation is an entity created under state law with a legal existence separate and apart from its shareholders. Any corporation that carries on business in Connecticut or has the right to carry on business in Connecticut must register for Connecticut tax purposes with the Department of Revenue Services. That includes any corporation that is formed with the Connecticut Secretary or the State and any corporation formed outside of Connecticut but who meets the nexus criteria in Sec.12-214-1 of the Regulations of Connecticut State Agencies. There is no fee for registering for the Corporation Business Tax.

  • If the corporation was issued a federal Determination Letter of exemption under Section 501(c)(3) or (13) of the Internal Revenue Code, it must check the exempt indicator in this section of their application. Any corporation granted nonprofit status by the IRS is also exempt from Connecticut corporation business tax. It must, however, register with DRS.
  • If the corporation elects S corporation status with the Internal Revenue Service after it registers with DRS, it must notify DRS of the change in its status.

Corporation Business Tax Filing Requirements: A corporation must electronically file Form CT-1120, Connecticut Corporation Business Tax Return, if it carries on business or has the right to carry on business in Connecticut. Generally, returns are due on or before the fifteenth day of the fifth month following the end of the corporation’s taxable year (May 15 for calendar year corporations) unless your end date is June 30, which makes your due date the 15th day of the 4th month after the year end.  A corporation whose estimated current year’s tax exceeds $1,000 must make estimated tax payments. Any corporation dissolved or withdrawn from Connecticut is subject to the corporation business tax up to the date of dissolution or withdrawal. For more information on corporation business tax credits See Guide to Connecticut Business Tax Credits.

If you intend to form a corporation or if your out-of-state corporation intends to transact business in Connecticut, you should also contact the Connecticut Office of the Secretary of the State. See Chapter 9 of Getting Started In Business for information on this and other state agencies.

Unrelated Business Income Tax

Any organization that has unrelated business taxable income attributable to a trade or business carried on within Connecticut and meets all of the following conditions:

  • Is exempt from taxation under the provisions of Internal Revenue Code (I.R.C.) § 501;
  • Is an organization described in I.R.C. § 511(a)(2)(A) or a trust described in I.R.C. § 511(b)(2); and
  • Is subject to taxation on income from an unrelated trade or business under the provisions of the Internal Revenue Code.

Registration Direct Payment Page

Select the account from which you would like the payment for this transaction to be debited from. Enter the Routing Number and Account Number of your Checking Account or the Account Number of your Savings Account.

Your payment information is displayed by the Tax Type and required Fee as well as the Total Fee for all registered taxes.

To complete your registration you must agree to the terms and conditions by selecting the “Yes” radio button then the “Next” button. Selecting the “Next” button will take you to the Registration Direct Payment Validation Page where you can validate your previously entered payment information and fees.

If you do not agree to the terms and conditions, you will be instructed to close your browser and your registration information will not be saved.

Selecting “Next” at the Registration Direct Payment Validation Page will take you to the Registration Signature Page where you agree to one or both of the declarations displayed an provide the FEIN (Federal Employer Identification Number) of the business or if you are a Sole Proprietor and do not have an FEIN enter your SSN (Social Security Number). Here you should also enter complete Contact Information and complete Paid Preparer Information if applicable. After entering all required information you should select the “Next” button.

Selecting “Next” at the Registration Signature Page will take you to the Registration Confirmation Page, which will display your confirmation number and provide a “Print” button for you to print a copy of your temporary permit to be used until your registration confirmation package is received and a copy of your registration application for your records. Please refer to your confirmation number if you need to contact this department concerning your registration.

Add/Remove Officer Page

You may add an Officer by selecting the “Add Officer” button or remove an Officer by selecting the “Remove” button on the line associated with that officer.

Add Officer Page

SSN: Enter the officer's 9 digit SSN (Social Security Number).

Date of Birth: Enter the month, day and year in which the officer was born (i.e. if his birthday is Jan 1, 1983 you would enter 01/01/1983).

Name: List Corporate Officer

Example: Enter the officer's name in the following format: John D Johnson Jr

Title: Select the correct title from the drop down box list. If the officer's title is not listed in the drop down list please select "Other".

Address Line 1: Enter the officer's complete street address including Apt Number, Suite Number.

Address Line 2: (Optional) Enter the officer's PO Box or additional information here.

City: Enter complete City.

State: Select from drop down list

Zip Code: Enter 5-digit zip code. The last 4 digits are optional.

Out of Country Address: Check the box if the officer's address is not in the United States. Enter Non US location – City, Country, Postal Code in the field provided.

Home Telephone: Home telephone should include the area code for example: 8605555555. Do not enter any punctuation.

Start date as Responsible Officer:

Enter the month, day and year in which the officer became a Responsible Officer for this business (i.e. if the date is Jan 1, 2018 you would enter 01/01/2018).

Remove Officer Page

Choose the correct officer to be removed.

Select the “Remove” button on the line associated with that Officer.

The Officer’s name will appear on the next page with a field under the name to enter the month, day and year in which you will no longer be a Responsible Officer for this company (i.e. if the date is Jan 1, 2013 you would enter (1/01/2013).

Select the “Save” button in order to save changes.

After the Save button is selected, you will be brought back to the Add/Remove Officer page. A message will appear: “Your request has been received and will be processed”, and the date entered will display under “Last Date as Responsible Officer”.

Select the “Logout” button on the top right of the page to exit the TSC.

Update Address Information

You may update your business location address, the mailing address, and contact information associated by tax type from this page.

Business Location:

Business location is the physical location of the business; it cannot be a Post Office box. This location can be the personal residence of the permit holder if he or she works from the home and travels to various locations, such as craft shows.

If you change the physical location of the business and need to request a new permit call:

  • 860-297-5962 (from anywhere)
  • 800-382-9463 (Within CT-Outside Greater Hartford area only)
  • 860-297-4911 (TDD/TT Users only)

Our business hours are Monday thru Friday 8:30 a.m. - 4:30 p.m. (except on State Holidays)

Business Mailing Address:

This is the location where the permit holder wants the permit, booklets, returns, and other tax information sent. This can be a Post Office box, a tax preparer's office, or the personal residence of the permit holder. If the permit holder decides to have the mail go the accountant, attorney, payroll agent, etc., Form LGL–001 must be completed and returned to the DRS with the signature of the taxpayer and the signature of the person the Power of Attorney is given to.

Edit Address Information

Business Location Address Information: Enter the physical location address of the business. A post office box or rural route number is not acceptable.

Address Line 1: Enter the business's complete street address including Apt Number, Suite Number of the new physical location

Address Line 2: (optional) Enter PO Box or additional information here.

City: Enter complete City

State: Select from the drop down list

Zip Code: Enter 5-digit zip code. The last 4 digits are optional.

Out of Country Address: Check the box if the business's address is not in the United States. Enter Non US location – City, Country, Postal Code in the field provided. To use this address for all tax types shown on the previous page check the box beside the statement “Check this box if you wish to use this address as the mailing address for all tax types listed on the previous page”.

Select the save button You will receive a message stating “Your request has been received and will be processed.”

Updated business location address should display.

Edit Mailing Address

Address Line 1: Enter the complete street address including Apt Number, Suite Number of the new physical location

Address Line 2: (optional) Enter PO Box or additional information here.

City: Enter complete City

State: Select from the drop down list.

Zip Code: Enter 5-digit zip code. The last 4 digits are optional.

Out of Country Address Check the box if the mailing address is not in the United States. Enter Non US location – City, Country, Postal Code in the field provided.

To use this address for all tax types shown on the previous page check the box beside the statement “Check this box if you wish to use this address as the mailing address for all tax types listed on the previous page”.

If you do not wish to update your contact information, select the save button. You will receive a message “Your request has been received and will be processed”.

Updated mailing address should display.

CONTACT INFORMATION

Name: Enter name of person to be contacted.

Telephone Number – Extension: Enter telephone number where contact person can be reached this should include the area code example: 8605555555. Do not enter any punctuation. Please enter extension if one is used.

Email: Enter email address where contact person can be reached.

To use this contact information for all tax types shown on the previous page check the box by the statement “Check this box if you wish to use this contact information for all tax types shown on the previous page.”

Select the save button. You will receive a message “Your request has been received and will be processed”.

Updated mailing information and contact information should display.

Tax Type Registration

You can register for many additional tax types using the TSC. A list of the tax types you can add to your registration online is provided on this page.

To avoid duplicate registrations, please review the complete list of tax registration numbers and tax types associated with this organization prior to requesting additional tax types. If the business has two or more locations, you must be logged into the Taxpayer Service Center using the Connecticut Tax Registration number ending in 000 and go to the View Registered Tax Types page.

Close Business or Tax Type

To close any of tax types listed on this page, either enter the last date of business for that tax (close date) or click on the calendar and select the close date. Remember, you must file all returns due based on the close date that you selected.

View Registered Tax Types

The tax types for the Connecticut Tax Registration number you entered are listed below. If your business has more than one location number (ex. 000; 001; 002 etc.), you can view all the tax types for all locations by entering the Connecticut Tax Registration number ending with 000.

Note: The Withholding Non-Wage link is available to all taxpayers registered with DRS. This filing option allows all taxpayers to submit Form(s) 1099-MISC and the associated Form CT-1096, Annual Summary of Informational Returns electronically,  when they have State income tax withholding to report. There are 3 different filing options to choose from:

  • Manually enter my 1099/W-2G information (maximum 50)
  • Upload a file containing 1099/W-2G information
  • Upload a 1099/W-2G file using the Standard file formatting