Referrers of Online Sales: Annual Report Upload
All referrers must submit a report to DRS every year, with the first report due not later than January 31, 2021.
The report to DRS must be uploaded using the pre-defined comma separated value (.csv) file layout as outlined below. Included in the report will be:
- The name, address and contact information (if available) of each seller who received a notice from the referrer in the immediate preceding calendar year; and
- The name, address and contact information (if available) of each seller for which the referrer knows that such seller
(A) listed or advertised such seller's tangible personal property on or in such referrer's medium, and
(B) collected and remitted Connecticut sales and use taxes.
Click here for detailed technical file specifications - Referrer Annual Report Layout
To upload this report, you can click here - File Report link
How it Works
The filing process will collect the name and address of the referrer, after which you will be asked to upload the file.
Prior to uploading your file you will have a preview of the first 5 rows in your file to ensure the file format looks good.
Any errors will be identified by the process and must be fixed prior to continuing.
After successfully uploading the file, you will be asked to confirm the number of records in the file. Then once you have acknowledged and submitted the report, you will be given a confirmation number as proof of your filing.
General Information Regarding Referrers
In general, a referrer enters agreements with sellers to allow them to post advertisements or to list tangible personal property for sale on the referrer’s medium, such as a website or catalog. See Special Notice 2018(5.1), Legislative Changes Affecting Motor Vehicle Fuels Tax, Sales and Use Taxes, and Rental Surcharge, and Special Notice 2019(10), Legislation Affecting Sales and Use Taxes as of January 1, 2020, for more detailed information.
For questions related to the transmission of the referrer's report, contact: Ct.efile@po.state.ct.us
For questions related to the reporting requirements for referrers in connection with sales and use taxes, contact: SUT.Referrers.Questions@po.state.ct.us