A. If you are closing your Connecticut business or if your out-of-state business will no longer be conducting business in Connecticut, you must follow the directions on our Closing or Ending a Business Webpage.
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.