Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.

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.

This information is not current and is being provided for reference purposes only

This publication is rescinded by AN 2005(11)

 

You may accept a faxed copy of a resale certificate at the time an order is taken from a customer who is purchasing tangible personal property for resale in the regular course of business provided you are immediately furnished, e.g., through the mail, with the signed original resale certificate.

LEGAL DIVISION

December 7, 1989