Registration Cost: There is a $100 fee to register for a Sales and Use Tax Permit.
Filing Requirements: For tax periods beginning on or after January 1, 2014 Sales & Use Tax Returns MUST be electronically filed through the Taxpayer Service Center.
Due Date: Generally, new businesses file Form OS-114 on a quarterly basis. The quarterly periods and return due dates are:
1st Quarter – April 30
2nd Quarter – July 31
3rd Quarter – October 31
4th Quarter – January 31
Where to File: Taxpayer Service Center
What Will You Need: Identify the licenses you may need to start your business. Visit the CT’s Business Response Center.
Federal Employer Identification Number (FEIN), if applicable the Internal Revenue Service (IRS) issues this.
Check the availability of the desired business entity name with the Connecticut Secretary of the State’ Office (SOTS)
If purchasing a business BEFORE you buy it be sure to obtain a Tax Clearance Certificate, otherwise you may be liable for any tax obligations from the previous owner.
A confirmation number will be issued to you upon completion of your application. This number will serve as an official acknowledgement that your application has been received by DRS. When you receive your confirmation number, you will have the opportunity to print a copy of your registration application. If you register for sales and use taxes, room occupancy tax, or a cigarette dealer’s license, you will also be issued a temporary permit, which may be used until you receive your registration package which contains your Connecticut tax registration number and permits, if applicable.
Renewal: A Sales and Use Tax Permit is valid for five years. A new permit is issued and mailed to the business at the end of that period without an additional fee if its account shows no sales tax delinquencies. If the account shows one or more delinquencies, DRS will send Form OR-219, Registration Renewal Form, prior to the renewal date.
Additional Information: Connecticut Sales Tax Rules and Regulations