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.

This information is not current and is being provided for reference purposes only

Special Notice

This LSN is obsoleted by AN 94(6)

The Connecticut Sales and Use Taxes Act requires retailers engaged in business in Connecticut to collect Connecticut use tax on their Connecticut sales from their customers. A retailer is considered to be engaged in business in Connecticut if the retailer maintains, occupies or uses, permanently or temporarily, any office, place of distribution, sales or sample room or place, warehouse or storage point or other place of business. A retailer is also considered to be engaged in business in Connecticut if the retailer has any representative agent, salesman, canvasser or solicitor operating in this state for the purpose of selling, delivering or taking orders.

Under recently enacted legislation that is applicable to retail sales made on or after July 1, 1989, a retailer engaging in regular or systematic solicitation of sales in Connecticut:

  1. by the display of advertisements on billboards or other outdoor advertising in Connecticut,
  2. by the distribution of catalogs, periodicals, advertising flyers or other advertising by means of print, radio or television media, or
  3. by mail, telegraphy, telephone, computer data base, cable, optic, microwave or other communication systems,

for the purpose of effecting retail sales, is considered to be engaged in business in Connecticut, even though the retail sales are made from outside Connecticut to a destination within Connecticut by a retailer not maintaining a place of business in Connecticut, as long as 100 or more retail sales were made during the 12-month period ending on the immediately preceding September 30. For example, if the retailer made 100 or more retail sales during the 12-month period ending September 30, 1988, the retailer is required to collect use tax on retail sales made on or after July 1, 1989. If the retailer made 100 or more retail sales during the 12-month period ending September 30, 1989, the retailer is required to collect use tax on retail sales made on or after October 1, 1989.

LSN-88