Disaggregated Sales Tax Report

Update 10/1/2026: Starting October 1st, 2026, all retailers in the State of Connecticut that file a consolidated Sales & Use Tax Return will be required to file a Quarterly Disaggregated Sales Tax Report in addition to their Sales & Use Tax Return. This is a change from the previously required Annual Disaggregated Sales Tax Report which was due in October of each year.

Purpose: Retailers that make taxable sales are required to collect sales tax on these sales and report such sales to the Commissioner of Revenue Services (Commissioner). Those retailers that make taxable sales in more than one town in Connecticut are required by statute to separate the sales taxes by town and provide information regarding these taxes to the Commissioner.

Statutory Authority: Conn. Gen. Stat. § 12-408d.

Definitions:

For the purposes of this publication, a retailer is a person engaged in the business of making sales, as defined in Conn. Gen. Stat. Section 12-407(a)(2), at retail.

Disaggregated sales tax is the separately stated amount of sales tax collected by a retailer in each municipality where the business maintains a location.

Consolidated sales tax filer is a retailer that:

Has two or more establishments for which a Connecticut Sales and Use Tax Permit (seller’s permit) is required;
Has been issued two or more seller’s permits; and
Files a single Form OS-114, Connecticut Sales and Use Tax Return, to report and pay any sales tax to DRS.

Filing a Disaggregated Sales Tax Report: Consolidated sales tax filers are required to file a quarterly Disaggregated Sales Tax Report with the Department of Revenue Services (DRS), along with and in addition to their Sales and Use Tax Returns at the end of each quarter. The quarterly report requires consolidated sales tax filers to provide a breakdown of sales tax collected in each municipality during each quarter. The Disaggregated Sales Tax Report can only be filed electronically through myconneCT, beginning on October 1^st, 2026. No tax or payment is due with this report. The Disaggregated Sales Tax Report will automatically populate as you are filing your quarter end Sales and Use Tax Return. You will have the option to manually enter quarterly sales taxes collected per municipality or to upload a file using the pre-defined comma separated value (CSV) file format as posted here: portal.ct.gov/DRS/myconneCT/TPBF

Please note there is an Excel spreadsheet solution available there to help build the file.

To file your Disaggregated Sales Tax Report using myconneCT:

If utilizing the CSV file, prepare the file for upload using the template and instructions contained with-in found here: portal.ct.gov/DRS/myconneCT/TPBF
Log into myconneCT
- Access your Sales & Use Tax account and file your Sales & Use Tax Return as you normally would.
- After clicking next on the Sales & Use Tax Return summary page, the Disaggregated Sales Report page will appear.
- To upload your CSV file, click on the link provided and select your prepared file.
  - The upload file will populate the records into the Disaggregated Report. Any errors will be marked in red and can be corrected manually.
- To manually enter your taxes collected per municipality select “Add a Record” and follow the prompts.
- Once all municipalities’ taxes are entered and no errors exist, hit “Next” and the filing process continues as it normally would for filing a Sales and Use Tax Return.

Notes:

Your disaggregated taxes collected per municipality must match the sum of your taxes reported on your Sales and Use Tax Returns for the quarter.
Online sales taxes fulfilled from an out of state location should be attributed to code “170” Out of State, otherwise the appropriate Connecticut municipal code where the sale occurred should be utilized.

Annual and Seasonal Consolidated Filers:

Annual filers will be prompted to complete a Disaggregated Sales Tax Report for the previous calendar year when filing their annual Sales and Use Tax Return. Taxes collected per municipality will need to be entered manually for each quarter of the calendar year and must match the taxes reported on the Sales and Use Tax Return.

Note: There is no CSV spreadsheet for annual filers

Seasonal filers will be prompted to complete a Disaggregated Sales Tax Report based on their last required filing period in the quarter. All required Sales and Use Tax Returns in that quarter must first be filed prior to completing the Disaggregated Sales Tax Report.

Examples of Reporting Requirements:

Example 1: A retailer has a place of business in Manchester and one in Farmington. DRS has issued the retailer a seller’s permit for each location. DRS has allowed the retailer to file a single Form OS-114 to report and pay sales tax for both locations for each taxable period. In its Disaggregated Sales Tax Report, this retailer will report a breakdown by quarter of the sales tax collected at its Manchester location and its Farmington location.

Example 2: A retailer maintains two places of business in Hartford and one place of business in Wethersfield. The retailer has been issued a seller’s permit for each location. DRS has allowed the retailer to file a single Form OS-114 to report and pay sales taxes for all three locations for each taxable period.

In its Disaggregated Sales Tax Report, this retailer will report a breakdown by quarter of the total sales tax collected at the two Hartford locations. In the same filing, the retailer will report a second breakdown by quarter of the sales tax collected at its Wethersfield location.

For Further Information: Call DRS Monday through Friday, between 8:30 a.m. to 4:30 p.m. at:

800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); or
860-297-5962 (from anywhere)

TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911. Taxpayers may also call 711 for relay services. A taxpayer must tell the 711 operator the number he or she wishes to call. The relay operator will dial it and then communicate using a TTY with the taxpayer.

Page Last Reviewed or Updated: 25-Sep-2026