A. Your permit cannot be assigned or transferred. If you close or discontinue business, you must file a final sales and use tax return and return the permit for that location to the DRS Registration Unit. Visit the webpage Closing or Ending a Business in Connecticut or Closing a Tax Type for detailed instructions.
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.