A. To apply for the authority to collect Connecticut use tax complete Form REG-7. There is no registration fee required when submitting Form REG-7. You qualify to use this form only if you are an out-of-state retailer without a physical presence in Connecticut and you are delivering your product into the state by mail or common carrier.
This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services. It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS). However, it is not intended to serve as a legal ruling.