Any farmer selling goods must register for a seller's permit and collect sales tax on the sale of taxable goods. To obtain a seller's permit, an applicant must complete and submit REG-1, Application for Tax Registration Number, and pay an application fee. The permit is valid for two years and may be renewed without an additional fee. Application can be made by mail or in person at the Department of Revenue Services office in Hartford, Norwich, Bridgeport, Hamden, and Waterbury.
Monthly returns are due on or before the last day of the following month.
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