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.

2019 Legislative Updates

  1. 2019 Regular Session - State Tax Legislation Overview
  2. Admissions Tax Changes - Effective July 1, 2019
  3. Real Estate Conveyance Tax Change – Effective July 1, 2019
  4. Single-Use Plastic Bag Fee – Effective August 1, 2019 Pursuant to Executive Order No. 7N and No. 7NN issued by Governor Lamont, the Plastic Bag Fee is suspended from March 26, 2020 through June 30, 2020.
  5. Special Notice - SN 2019(4), Permit Requirements for Tax Preparers and Facilitators
  6. Special Notice - SN 2019(6), 2019 Legislative Changes Affecting the Pass-Through Entity Tax
  7. Special Notice - SN 2019(7), Electronic Cigarette Products Tax
  8. Special Notice - SN 2019(8), Sales and Use Taxes on Digital Goods and Canned or Prewritten Software
  9. Special Notice - SN 2019(9), Room Occupancy Tax on Short-Term Rentals
  10. Policy Statement - Sales and Use Taxes on Meals (Note: PS 2019(5) is no longer valid)
  11. Special Notice - SN 2019(3), 2019 Legislative Changes Affecting the Alcoholic Beverages Tax and Requiring a Floor Tax on Alcoholic Beverages Inventory as of the Opening of Business on October 1, 2019
  12. Connecticut Business Entity Tax Sunset
  13. Special Notice - SN 2019(5), 2019 Legislative Changes Affecting the Corporation Business Tax
  14. Policy Statement - PS 2019(4), Sales and Use Tax on Dry Cleaning Services and Laundry Services, Dry Cleaning Establishment Surcharge, and Business Use Tax Obligations

  15. Special Notice - SN 2019(10), Legislation Affecting Sales and Use Taxes as of January 1, 2020

  16. Special Notice - SN 2019(11), Interior Design Services