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  Sales and Use Tax
    Direct Payment Permit

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  Under what circumstances will a taxpayer be issued a direct payment permit?
  Question
  Q. Under what circumstances will a taxpayer be issued a direct payment permit?
  Answer
 

A.  A taxpayer must meet all of the following criteria:

  • Issuance of a direct payment permit to the taxpayer will not jeopardize the collection of sales and use taxes;
  • The taxpayers accounting system must clearly indicate the amount of sales and use taxes owed;
  • The taxpayer must be regularly audited by DRS;
  • The taxpayer must remit sales and use taxes by EFT (Electronic Funds Transfer); and

The taxpayer must agree that it may be identified as a direct payment permit holder on the DRS website and in any other related publications, and in any other manner for tax administration purposes.

(Update:  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.

 
 
 
  
 
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