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  Sales and Use Tax
    Direct Payment Permit

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  Must a nonresident contractor still post a nonresident contractor’s bond with DRS for a direct payment permit holder’s contracts?
  Question
  Q. Must a nonresident contractor still post a nonresident contractor's bond with DRS for a direct payment permit holder's contracts?
  Answer
 

A. Yes. See Special Notice 2012(2), 2011 Legislative Changes to the Procedures Governing Nonresident Contractors.

(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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