Direct Payment Application
Please DO NOT apply for a Direct payment Permit unless you can answer
"Yes" to all of the following questions:
1. Does the business' accounting system maintain separate general ledger accounts for sales tax collected from customers and use tax accrued? |
__ Yes |
__ No |
2. Can the business' accounting system isolate purchases for your Connecticut location(s)? |
__ Yes |
__ No |
3. Does the Connecticut DRS regularly audit the business for Sales and/or Use Taxes? |
__ Yes |
__ No |
4. Does the business use EFT (Electronic Funds Transfer) technology to remit tax? |
__ Yes |
__ No |
5. Does the business have a large volume of taxable purchases? |
__ Yes |
__ No |
6. Does the business have a large volume of purchases in which taxability is not determinable at the time of the transaction? |
__ Yes |
__ No |
7. Does the business have a large volume of purchases in which determining taxability is complex? |
__ Yes |
__ No |
8. Does the business maintain an acceptable system of business records and internal controls? |
__ Yes |
__ No |
9. Is the business able to demonstrate a willingness and ability to comply with tax laws? |
__ Yes |
__ No |
10. Do you agree to have the company included on the DRS website as a Direct Pay Permit Holder? |
__ Yes |
__ No |
If you answered yes to all of the above questions click on the form to download. Form AU-620