Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

Permits, Licenses and Other Requirements


In addition to understanding the requirements of the Connecticut Department of Revenue Services (DRS), a new business owner should become familiar with the requirements of other state agencies, municipalities, and the federal government. An overview of some of these requirements and other agencies you should contact for more information is provided.

All Your Connecticut Business Needs in One Place

Visit business.ct.gov, an online, one-stop-shop, where you can find information required to start up or manage your business in Connecticut. Business.ct.gov includes a customized checklist tool to guide you through starting a new business in Connecticut, a virtual assistant to answer your general information questions, and more.


Federal Tax Requirements

Contact the Internal Revenue Service (IRS) for information about federal tax liabilities and requirements. Federal taxes that may apply to your business include income tax, self-employment tax, employment taxes, and excise taxes. Visit www.irs.gov/help/telephone-assistance for answers and contact information.


Requirements of Other State Agencies and Municipalities

Office of the Secretary of the State (SOTS)

Business entities other than sole proprietorships are generally required to register with the Business Services Division of the Office of the Secretary of the State (SOTS). For more information, visit the SOTS website at portal.ct.gov/SOTS.

Department of Labor (DOL)

Unemployment Compensation Tax

The Department of Labor (DOL) administers the unemployment compensation benefits. For more information, visit the DOL website at portal.ct.gov/DOL.

Department of Motor Vehicles (DMV)

Motor Vehicle Fees

The Department of Motor Vehicles (DMV) administers motor vehicle registration. For more information, visit the DMV website at portal.ct.gov/DMV.

Office of Policy and Management (OPM)

Property Tax

The property tax is not administered by DRS, but by each Connecticut municipality. For more information on the property tax, visit the OPM website at portal.ct.gov/OPM.

You can obtain specific information from the city or town assessor where the business will be located.