Disaggregated Sales Tax Report
Disaggregated Sales Tax Report. Retail businesses that are consolidated sales tax filers are required to annually file a Disaggregated Sales Tax Report with DRS. The report is due on October 1st. The report must contain sales and sales tax information for each quarter of the fiscal year beginning July 1 and ending June 30. Certain retailers with sales in more than one town in Connecticut must disaggregate their sales tax information. For each municipality in which a consolidated sales tax filer has a business location, the retailer must report:
- The gross receipts from the sale of goods;
- The sales of goods for resale; and
- The gross amount of sales tax paid.
For detailed information see Informational Publication IP 2007(23), Disaggregated Sales Tax Report.
For purposes of this publication, a retail business is an establishment classified as Retail Trade under Sectors 44-45 of the North American Industry Classification System (NAICS).
Disaggregated sales tax is the separately stated amount of sales tax collected by a retailer in each municipality where the business maintains a location.
The Disaggregated Sales Tax Report can only be filed electronically through the Taxpayer Service Center (TSC).
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