DRS will be holding a webinar on Wednesday, May 14, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to swimming pool installation, repair, cleaning and maintenance services.  Select here to register.

90 Day Delinquency List

Connecticut General Statutes Section 12-7a requires the Commissioner of Revenue Services to prepare and maintain a list of delinquent state taxes unpaid for a period greater than 90 days after all appeal rights have expired. That list, including the names, addresses, tax type and amount due (tax, interest and penalties), must be available to the public for inspection by any person. The complete list of these delinquent taxpayers is available by sending an email to DRS@ct.gov requesting the 90 Day Delinquency List.  DRS will reply with an electronic version of the list.