A. Besides completing Form REG-1, Business Taxes Registration Application, to register for sales and use tax and any other applicable state tax, a nonresident building contractor, nonresident building subcontractor, and the person doing business with the nonresident contractor may be required to comply with certain requirements for posting security to ensure that a nonresident contractor pays all applicable Connecticut taxes. See SN 2012(2), 2011 Legislative Changes to the Procedures Governing Nonresident Contractors
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.