- 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

Sales Tax Relief for Sellers of Meals

Sellers of meals are reminded that they may be eligible for a benefit that was authorized by legislation that was enacted by the Connecticut General Assembly. Under this legislation, certain sellers of meals are allowed to retain the sales tax they collect on sales of meals during a specified period of time. 

In order to qualify for this benefit, the seller must make sales of meals and be included in Sector 72 of the North American Industrial Classification System, United States Manual, United States Office of Management and Budget, 2017 edition (NAICS). DRS has included a link (www.naics.com) to Sector 72 of the NAICS to assist sellers in confirming whether they fall within its parameters. It is up to each seller to make a determination as to whether it qualifies under Sector 72. 

If a seller determines that it qualifies for this benefit, the seller is eligible to retain sales tax it collects on sales of meals during one of the following weeks:

  • August 1, 2021, to August 7, 2021;
  • December 12, 2021, to December 18, 2021; or
  • May 15, 2022, to May 21, 2022.

The next sales tax filing date for sellers of meals to take advantage of this relief is for the period ending December 31, 2021. Sellers of meals reporting sales through myconneCT, DRS’ new modernized online filing portal, should be aware that DRS has taken appropriate action to make it easier for such filers to report and take advantage of this benefit.

For instance, since the issuance of 
Taxpayer Services Special Bulletin 2021-6, Sales Tax Relief for Sellers of Meals, DRS has appropriately modified the sales and use tax return, as indicated below, to include a line for sellers of meals to take advantage of this relief. 

Sample image of SUT of meals line

Taxpayers seeking to apply for this benefit are encouraged to look for this information when filing Form OS-114, Connecticut Sales and Use Tax Return in myconneCT.

DRS Reminder to Sellers of Meals Press Release