Business dissolution - close your sales and use tax

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If you are dissolving your business, you will need to close your sales and use tax account with Connecticut's Department of Revenue Services as an important part of the process. 


Closing sales and use tax account online


You can do so online with Connecticut's  Department of Revenue services (for electronic filers):

 

 

Finally you should destroy your sales and use tax permit. 

 

Mailing in form OS-114

 

Contact DRS to see if you are able to send in a form to close your business. Here are the general instructions for doing so. 

 

  • Fill out Form OS-114 (Connecticut sales and use tax return) to file your final sales and tax return

  • Write the word FINAL across the top

  • Write the last date of your business on your blue sales and use tax permit

  • Place both Form OS-114 and your sales and use tax permit in the same envelope.

  • Mail in your envelope to the address shown on form OS-114

 




Closing Your Business