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.

What is Nexus?

Nexus means a connection or a link...

If you or your business has a connection (nexus) with Connecticut, you may owe Connecticut tax. Check each tax type below for its nexus standard. A business with nexus is required to register with the Department of Revenue Services and pay (or collect from its customers) Connecticut taxes. An individual with nexus may be required to pay Connecticut personal income tax.

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