Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

Direct Payment Permit

A direct payment permit allows a business to purchase taxable goods and services without paying tax to the vendor and to remit the correct use tax directly to the DRS.  This process allows businesses the necessary time to accurately determine how much tax to assess on their purchases.

Q&A on Direct Payment Permits

Application for Direct Payment Permit

Direct Payment Permit Holder List

Publications and Certificates