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    Direct Payment Permit

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  Does the direct payment permit need to be renewed?
  Q. Does the direct payment permit need to be renewed?

A. No. The direct payment permit is valid until surrendered by the taxpayer or revoked by DRS. In either case, the taxpayer must immediately notify all vendors that it is no longer a direct payment permit holder and begin paying sales tax at the time of purchase.

(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.

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