DRS: Renewal of Your Sales Tax Permit

 
Renewal of Your Sales and Use Tax Permit

Your Sales and Use Tax Permit expires every two years and is automatically renewed and mailed to you at no cost as long as your account is active.


Be sure that we have your correct mailing address to ensure that you receive your renewal in a timely fashion.


If the physical location or mailing address for your business has changed, you can report the new address using any of the following methods:

  • Telephone the Department's Registration Unit (860-297-4874) Monday through Friday between 8:30 a.m. and 4:30 p.m. to report the change the address.

If you told us that you were no longer in business or you filed a "final return", your old permit cannot be renewed or reactivated. Please follow the directions on Applying for a Sales Tax Permit. A new Registration number and permit will be issued to you.

 

If you do not receive your renewal permit prior to the expiration date of your current permit and you never closed the account, telephone the Registration Unit for assistance during business hours.

 

Civil penalties will be imposed for failure to obtain or renew a sellerís permit. A penalty of $250 applies for the first day the person engages in business without a sellerís permit, and a penalty of $100 for each following day that the person engages in business without a sellerís permit. The penalty may be waived if the person proves that the failure to obtain or renew the sellerís permit was due to reasonable cause and was not intentional or due to neglect.

 

If DRS determines that taxes are owed to the State of Connecticut and that all administrative or judicial remedies are exhausted or have lapsed, DRS will not issue or renew a license or sellerís permit until the applicant pays the taxes or makes an arrangement with DRS to pay the taxes. This also applies to cigarette dealerís, distributorís, or manufacturerís licenses, and to tobacco products distributorís and unclassified importerís licenses.



Updated: October 2017