Connecticut Sales and Use Tax Permit: Application Steps

If your Connecticut activity involves selling, renting, or leasing goods, selling taxable services, or operating a specified lodging establishment, you generally need a Connecticut Sales and Use Tax Permit. Casual or isolated sales are excluded. If a permit is required, obtain it before making any sales.

The application is the Connecticut Department of Revenue Services (DRS) registration application, also called REG-1. New taxpayers must complete it online through myconneCT. The sales and use tax registration fee is $100, and a temporary permit can be printed immediately after a successful registration.

Who Needs a Connecticut Sales and Use Tax Permit?

The permit requirement applies to persons and entities conducting covered sales or other taxable activity in Connecticut. That includes:

• Selling goods
• Renting or leasing goods
• Selling taxable services
• Operating specified lodging establishments

Casual or isolated sales are excluded. For a business that will conduct covered activity regularly, however, registration should be part of the pre-opening process because the permit must be obtained before any sales are made.

A permit is tied to the business and its location. A separate permit must be obtained and displayed for each business location. If you are purchasing an existing business, you cannot continue using the former owner’s permit; you must obtain a new permit for the purchasing business.

These rules make it important to identify both the owner and every operating location before applying. For example, a business acquiring an existing store should not assume that the permit displayed at the store transfers with the equipment, inventory, trade name, or lease.

Information to Gather Before Applying

Preparing the required details in advance can make the online application easier to complete. For a myconneCT business tax registration, applicants need:

• The business’s federal employer identification number (FEIN), or the sole proprietor’s Social Security number
• The business’s legal name
• Any DBA name used by the business
• The business address
• Banking information for fee payment, when applicable
• The names and Social Security numbers of responsible owners or officers

Check that the legal name, DBA, address, and identifying number all refer to the same applicant. Avoid substituting a storefront name for the legal business name unless that name is also the legal name. If the business uses a DBA, treat it as an additional name rather than a replacement for the applicant’s legal identity.

If you still need to sort out the business’s federal identification information, review the Connecticut EIN Guide for Startups before beginning the state registration. Sole proprietors should note that the application information list calls for either the business FEIN or the sole proprietor’s SSN, depending on the applicant.

Applicants should also decide how they will pay the registration fee. Fees for online tax-account registrations must be paid electronically. Direct payment from a checking or savings account and credit-card payment are accepted. Credit-card payments are subject to a convenience fee.

How to Apply Through myconneCT

Connecticut directs new DRS taxpayers to register online. The sales and use tax application, REG-1, is completed through the DRS myconneCT portal.

1. Confirm that the business requires a permit. Review what the business will sell, rent, lease, or provide in Connecticut. Complete registration before beginning covered sales activity.
2. Collect the applicant information. Have the FEIN or sole proprietor’s SSN, legal and DBA names, address, payment details, and responsible owner or officer information ready.
3. Start the business registration. In myconneCT, select “New Business/Need a CT Registration Number?” under Business Registration.
4. Review the registration overview. Read the information presented in the portal, then click “Next.”
5. Enter the requested details. Continue through the application and provide the requested business, ownership, location, and account information until registration is complete.
6. Pay the fee electronically. The fee to register to collect Connecticut sales and use tax is $100. Pay from an accepted checking or savings account or by credit card. Keep in mind that credit cards are subject to a convenience fee.
7. Print the temporary permit. A temporary sales tax permit is available to print immediately and may be used immediately.
8. Retrieve the registration number. After submission, log in to myconneCT to obtain the Connecticut tax registration number. DRS mails the official permit.

For additional context on the account setup, see the Connecticut Sales Tax Registration Process and the related guide on how to register for a sales tax ID in Connecticut.

Application Mistakes to Avoid

Waiting until after sales begin

Do not treat the permit as a post-opening filing. A person or entity required to hold the permit must obtain it before making any sales. Build registration into the business launch or acquisition plan instead of waiting for the first transaction.

Using inconsistent business information

A mismatch between the legal name, DBA, taxpayer identification number, address, or ownership details can create avoidable confusion. Copy identifying information from reliable business records, and review every entry before completing the registration.

Assuming one permit covers every location

Connecticut requires a separate permit for each business location, and each permit must be displayed. Count the locations that will conduct covered business activity and make sure each has its own permit rather than copying or moving one permit between sites.

Using a seller’s permit after buying a business

The former owner’s permit does not transfer to the purchaser of an existing business. Apply for a new permit under the purchasing owner’s information, even if the store continues operating at the same address or under the same public-facing name.

Overlooking payment preparation

The registration fee must be paid electronically. Before starting, have access to the checking or savings account or credit card that will be used. If choosing a credit card, account for the fact that the payment is subject to a convenience fee.

Confusing a sales tax permit with a resale certificate

Keep the business registration task separate from documentation used for particular purchases. If the business expects to make purchases for resale, consult the guide to Connecticut resale certificate requirements and usage rather than assuming that the permit itself resolves every resale-documentation question.

What to Do After Submitting the Registration

Print or securely save the temporary permit as soon as it becomes available. Because the temporary permit may be used immediately, it provides evidence of registration while DRS mails the official permit. Log back in to myconneCT to obtain the Connecticut tax registration number, and retain that number with the business’s tax records.

When the official permit arrives, display the permit at the applicable business location. For a multi-location business, organize the permits by address so each location displays its own document.

Finally, preserve a record of the information entered during registration, the payment confirmation, the temporary permit, the Connecticut tax registration number, and the official permit. Keeping these items together helps the business distinguish the legal owner, DBA, registered address, responsible persons, and location-specific permit associated with the account.