Connecticut Department of Revenue Services
Return to CT.Gov Home
State of Connecticut Department of Revenue Services
Taxpayer Answer Center
 Frequently Asked Questions 
Email DRS
 My Mailbox 
  show accessible links  
 Search by Category View Category Hierarchy
  Search Tips 

  Answer ID  
  Select a Category  
  Sales and Use Tax
    Sales Tax Permit/Resale Number

 Printer Friendly Version of This Answer  Print Answer

 Email This Answer  Email Answer
  Obtaining a new sales tax permit when buying a business

Q.  I am buying a business.  Can I use the old owner's sales tax permit?


A.  No. You may not use the permit that was issued to the previous owner. You must apply for a permit before you begin to make sales. To obtain a permit, visit the Register Your Business webpage. If you are buying an existing business, you should also obtain a Connecticut tax clearance to protect you from becoming liable for the seller's unpaid taxes. For information about obtaining a tax clearance, see IP 2011(16), Successor Liability for Sales and Use Taxes, and Admissions and Dues Tax and Connecticut Income Tax Withholding.

(Updated: 2015)

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.

  Users who viewed this answer have also viewed
Back to Search Results
  Back to Search Results  

Home | home | Send Feedback

State of Connecticut Disclaimer and Privacy Policy. Copyright © 2002, 2003, 2004 State of Connecticut.