A. Yes, you may not use the permit that was issued to the previous owner. You must apply for a permit before you begin to make sales. If you are buying an existing business, you should also obtain a Connecticut tax clearance to protect you from becoming liable for the seller's unpaid taxes. For more information on this topic, please review IP 2002(16), Successor Liability for Sales and Use Taxes and Admissions and Dues Tax.
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.