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  Tax Enforcement Issues
    Delinquency Notices

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  Received delinquency notice but business never started
  Question
 

Q.  Do I have to file a sales tax return if the business never started?

  Answer
 

A.  If you never started your business, and do not intend to do so; return your permit to DRS with a letter stating that business never started.   You may also go to the TSC-BUS, the DRS electronic filing webpage, and close the business. However, if you do intend to conduct business, file the returns for delinquent periods, showing no activity.

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.

 
 
 
  
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