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.

Ruling 89-62, Nexus

Public Act No. 89-41 makes certain out-of-state retailers, who deliver tangible personal property into Connecticut from out-of-state locations, liable for collection of the Connecticut use tax.

The business that has purchased the pads from X Company is required to pay the Connecticut tax for goods delivered into Connecticut. If X Company meets the requirement of Public Act No. 89-41, it must register to collect the Connecticut use tax. X Company will then apply the Connecticut tax to the charge billed to the business for goods delivered into Connecticut. If X Company is not required to register for collection of Connecticut use tax and does not register for use tax in this State, then the business has a liability to pay the use tax directly to the State of Connecticut.

LEGAL DIVISION

August 22, 1989