Connecticut State Department of Revenue Services

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.

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.