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  
  Help  
 
 Search by Category View Category Hierarchy
    
  Search Tips 
   
    

   
  Answer ID  
483
  Select a Category  
  Sales and Use Tax
    Filing and Completing the Return

 Printer Friendly Version of This Answer  Print Answer

 Email This Answer  Email Answer
 
  Filing sales tax return if no tax collected
  Question
 

Q.  Do I need to file a return if none of my sales were subject to tax?

  Answer
 

A. Yes. You must file a sales and use tax return for every reporting period, even if none of your sales made during the reporting period were subject to tax. You must show the total gross receipts of all of your sales on Lines 1-3 and the complete the proper deduction lines on the back of the return to show why tax was not charged. You must also retain with your records proper documentation showing the sale was exempt from tax. For example, if your gross receipts from sales of goods was $10,000 for the period, report the $10,000 on Line 1. If $5,000 of the sales was exempt from tax because you shipped the goods directly to the buyer in another state, enter $5,000 on Line 33 "out-of-state - sales of goods". If the remaining $5,000 in goods was sold to a nonprofit organization, enter $5,000 on Line 40, "charitable or religious organizations - sales of goods".

(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 | CT.gov home | Send Feedback

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