Connecticut State Department of Revenue Services

Holiday Closure: The Department of Revenue Services will be closed on Wednesday, December 25th, a state holiday.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, January 15, 2025, at 10:00 a.m.

All referrers must submit a report to DRS every year, with the first report due not later than January 31, 2021.

Visit the DRS Referrers of Online Sales page for file layout and report specifications.

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.