DRS: Corporation Business Tax - Nexus


Corporation Business Tax - Nexus

The nexus criteria for businesses are set forth in Sec.12-214-1 of the Regulations of Connecticut State Agencies. Businesses must register for the corporation business tax by completing the appropriate section of REG-1, Business Taxes Registration Application. There is no fee for registering for the Corporation Business Tax.

Limited Liability Companies should consult PS 92(12.1), Limited Liability Companies, for information regarding Connecticut corporation business tax liability.

A company, partnership, or S corporation that is not otherwise subject to income taxation or a requirement to file a return in this state under Chapter 208 or Chapter 229 of the Connecticut General Statutes should refer IP 2010 (29.1), Q & A on Economic Nexus, to determine if they are subject to tax in Connecticut

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