A. Yes. Include all sales, including sales made out-of-state, on Lines 1-3. If some sales were not subject to Connecticut sales tax because title to the goods transferred outside of Connecticut, you will also enter the gross receipts of those sales on Lines 33-35 Column 1 and Line 33 and 34 Column 2 to report the out-of-state sales as deductions from total gross receipts.
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.