Direct Payment Permit

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Over the next few days, Connecticut will experience a blast of arctic temperatures. Governor Lamont has activated the Severe Cold Weather Protocol. A list of shelters is available at 211ct.org or by calling 2-1-1. [Read more about the Severe Cold Weather Protocol]

Scam Alert: The DRS is alerting taxpayers to a new scam where scammers are impersonating DRS by sending fraudulent text messages. For more information, see TSSB 2025-6.

Direct Payment Permit

A direct payment permit allows a business to purchase taxable goods and services without paying tax to the vendor and to remit the correct use tax directly to the DRS. This process allows businesses the necessary time to accurately determine how much tax to assess on their purchases.

Q&A on Direct Payment Permits

Application for Direct Payment Permit

Direct Payment Permit Holder List

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Connecticut State Department of Revenue Services

Direct Payment Permit