Connecticut State Department of Revenue Services

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

Connecticut Business Entity Tax Sunset

Note: The Business Entity Tax (BET) no longer exists. Public Act 19-117 has ended the BET for any tax period beginning after 12/31/2018.

Name Type Description Revised
TPG-139 Brochure Connecticut Business Entity Tax Brochure 02/2018
TPG-195 Notice Connecticut Business Entity Tax Registration Notice 09/2016
OP-424 Form & Instr. Business Entity Tax Return 09/2018

For tax years beginning on or after January 1, 2013 the business entity tax is due every other year.

NOTE: Taxpayers that want to close their BET account must first dissolve with the Secretary of State and file a final return. Use the existing form and write the year of dissolution on your form.