A. The qualifying taxpayer must purchase all goods and services without paying Connecticut sales and use tax, except those purchases that cannot be made with a direct payment permit. The direct payment permit holder must provide the retailer with a copy of the direct payment permit at the time of each purchase.
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.