If the business does not have any physical presence in Connecticut, but wishes to register to collect Connecticut use tax, it may also register for a permit. DRS will issue a Connecticut Sales and Use Tax Permit and will require the business to collect Connecticut sales tax. The business must obtain a Connecticut Sales and Use Tax Permit if it performs any taxable services in this state. There is no fee to replace a sales and use tax permit. Generally, new businesses file sales and use tax returns on a quarterly basis.
All returns are due on the last day of the month following the end of the reporting period.
Complete the return showing zero sales and zero taxes due . The tax is computed on the gross receipts or sales price of the sale, rental or lease of the goods or service. Tax is not computed on the business s cost of goods or services. If a business bills customers tax included , it must keep records showing the sales price of the goods or services and the tax charged . The result is the gross receipts, which must be reported on Line 1 of the tax return.