Instructions for Form REG-1

1 Department of Revenue Services State of Connecticut PO Box 2937 Instructions for form REG-1 . Hartford CT 06104-2937. Business Taxes Registration Application (Rev. 08/07). Purpose of form REG-1 How to Register Use form REG-1 to obtain a Connecticut tax registration number Online Registration or to register for additional tax types under your current You may register for most taxes online using the Taxpayer Service Connecticut tax registration number. Center (TSC). If you register online and there is a fee, you must make direct payment from your savings or checking account.

2 Use form REG-1 to register for any of these taxes: Credit card payments are not accepted. If you register for sales Business entity tax tax, room occupancy tax, or as an over-the-counter cigarette Business use tax dealer (retailer), a temporary permit will be available to print Corporation business income tax (including PIC) immediately. Be sure to print a copy of the temporary permit for Income tax withholding your records. Once you have the temporary permit you may begin Room occupancy tax using it immediately. After you complete the registration, you will Sales and use taxes receive a confirmation number which serves as an official Unrelated business income tax acknowledgement that your application has been received by DRS and acts as your temporary tax identification number.

3 You will In addition to form REG-1 , you must complete and attach the receive your registration package with your permanent Connecticut appropriate addendum to register for any of the taxes noted below. tax registration number in approximately 10 business days. Visit the DRS website at to preview and download forms. If you are registering for a tax type that requires you to attach Addendum B to the REG-1 or if you are registering as a cigarette REG-1 Addendum A: retailer (included on Addendum A), you may register online. If Cigarette taxes you are registering for another tax type that requires you to attach Tobacco products tax Addendum A, C, D, or E to the REG-1 , you must register by mail REG-1 Addendum B: or in person at any DRS office.

4 Admissions and dues taxes Mail in Registration Dry cleaning surcharge Complete form REG-1 and mail it to DRS at: Rental surcharge Department of Revenue Services Tourism surcharge PO Box 2937. REG-1 Addendum C: Hartford CT 06104-2937. Motor fuels tax If you owe a registration fee, you must include payment by check or Petroleum products gross earnings tax money order with the application. You will receive your Connecticut REG-1 Addendum D: tax registration number in the mail in two to three weeks. Alcoholic beverages tax Walk-in Registration REG-1 Addendum E: You may file form REG-1 in person at any DRS office.

5 You will be Community antenna television system companies tax issued a Connecticut tax registration number immediately. Bring Certified competitive video service provider companies tax photo identification, such as a driver's license, and a check or Railroad companies tax money order if you owe a registration fee. Cash is accepted at Satellite companies tax the Hartford location only. Solid waste assessment DRS offices are located in: Suppliers of natural gas Bridgeport Hamden Hartford Utility companies tax 10 Middle St. 3074 Whitney Ave. 25 Sigourney St. 203-336-7890 203-287-8243 860-297-5962.

6 Registering for Other Tax Types Norwich Waterbury To register for these taxes, use the form listed: 2 Cliff St. 55 West Main St., Suite 100. 860-425-4123 203-805-6789. Authority to Collect Use Tax .. REG-7. International Fuel Tax Agreement (IFTA) .. CT-IFTA-2 The application must be signed by the individual owner, partner, Motor Carrier Road Tax .. REG-3MC officer of the corporation, member of the limited liability company, or another who has an executed Power of Attorney with the For more information on registering with the Department of Revenue authority to sign.

7 If anyone other than the owner brings the signed Services (DRS), visit DRS website at or call application to the office and wants to obtain the registration for 1-800-382-9463 (Connecticut calls outside the Greater Hartford the owner, he or she must have written authorization from the calling area only) or 860-297-5962 (from anywhere). owner to obtain the registration on his or her behalf. Who Needs to Complete form REG-1 Electronic Filing Methods for Certain Tax Forms Businesses must register with the Connecticut DRS if they: Once you are registered with DRS, you may Have people working in Connecticut; file certain tax forms by Internet or telephone Withhold Connecticut income tax; using the DRS Taxpayer Service Center Operate a business in Connecticut; (TSC) program.

8 Look for this logo. Are a corporation, S corporation, LLC, SMLLC, LP, or LLP. formed under Connecticut law;. Filing Requirements for State Taxes Are a non-Connecticut corporation, S corporation, LLC, SMLLC, LP, or LLP that is required to register with or to Visit the DRS website at to preview and obtain a certificate of authority from the Connecticut download the Informational Publication, Getting Started in Secretary of the State; Business. Provide taxable services in Connecticut;. Sell, rent, or lease goods in Connecticut (wholesale or retail);. Furnish space for storage of tangible personal property.

9 Other Connecticut Licensing Requirements Have a manufacturing facility in Connecticut; Visit for information on other Connecticut Serve meals or beverages in Connecticut; licensing requirements. Purchase taxable goods or services for use in Connecticut;. Provide lodgings in Connecticut subject to the room occupancy tax;. How to Get Help Carry on a business as a corporation in Connecticut; Visit the DRS website at and click on Distribute alcoholic beverages in Connecticut; Businesses. Distribute motor fuel used to propel motor vehicles on public highways or roads in Connecticut; Personal assistance is available by telephone or at any DRS.

10 Sell petroleum products in Connecticut; office locations, Monday through Friday, during business hours. Operate a place of amusement, entertainment, or recreation in Connecticut; CONN-TAX, the DRS telephone information line, is available Operate a social, health, athletic, or sporting club in anytime. Connecticut; 1-800-382-9463 (Connecticut calls outside the Greater Hartford Sell or distribute cigarettes or tobacco products in calling area only); or Connecticut; 860-297-5962 (from anywhere). Own, lease, maintain, operate, manage, or control a community antenna television system in Connecticut; TTY, TDD, and Text Telephone users only may transmit Provide satellite television services to Connecticut; inquiries anytime by calling 860-297-4911.