department of revenue services instructions for form reg-1 · pdf fileinstructions for form...

Instructions for Form REG-1Business Taxes Registration Application

Purpose of Form REG-1Use Form REG-1 to obtain a Connecticut tax registration number or to register for additional tax types under your current Connecticut tax registration number.Use Form REG-1 to register for any of these taxes:• Businessentitytax• Businessusetax• Corporationbusinessincometax(includingPIC)• Incometaxwithholding• PrepaidwirelessE9-1-1fee• Roomoccupancytax• Salesandusetaxes• Unrelatedbusinessincometax

InadditiontoFormREG-1,youmustcompleteandattachtheappropriate addendum to register for any of the taxes noted below.VisittheDepartmentofRevenueServices(DRS)websiteat www.ct.gov/DRStopreviewanddownloadforms.

REG-1 Addendum A• Cigarettetaxes• TobaccoproductstaxREG-1 Addendum B• Admissionsandduestaxes• Drycleaningsurcharge• Rentalsurcharge• TourismsurchargeREG-1 Addendum C• Motorfuelstax• PetroleumproductsgrossearningstaxREG-1 Addendum D• AlcoholicbeveragestaxREG-1 Addendum E• Bottledepositinitiator• Certifiedcompetitivevideoserviceprovidercompaniestax• Communityantennatelevisionsystemcompaniestax• Electricgeneration• Nursinghomeprovider• Railroadcompaniestax• Satellitecompaniestax• Solidwasteassessment• Suppliersofnaturalgas• Utilitycompaniestax

Registering for Other Tax TypesToregisterforthesetaxes,usetheformlisted:

• AuthoritytoCollectUseTax....................................REG-7• InternationalFuelTaxAgreement(IFTA) ..........CT-IFTA-2• MotorCarrierRoadTax .................................... REG-3MC

ForinformationonregisteringwithDRS,visittheDRSwebsiteat www.ct.gov/DRS or call 1-800-382-9463(ConnecticutcallsoutsidetheGreaterHartfordcallingareaonly)or 860-297-5962 (fromanywhere).

DepartmentofRevenueServicesStateofConnecticutPOBox2937HartfordCT06104-2937(Rev.12/12)

How to RegisterOnline RegistrationYou may register for most taxes online using the Taxpayer Service Center (TSC).Ifyouregisteronlineandthereisafee,youmustmakedirectpaymentfromyoursavingsorcheckingaccount.Creditcardpaymentsarenotaccepted.Ifyouregisterfor sales tax, roomoccupancy tax, or as anover-the-countercigarettedealer(retailer),atemporarypermitwillbeavailabletoprintimmediately.Besuretoprintacopyofthetemporarypermitforyourrecords.Onceyouhavethetemporarypermityoumaybeginusingitimmediately.Afteryoucompletetheregistration,youwillreceiveaconfirmationnumberwhichservesasanofficialacknowledgementthatyourapplicationhasbeenreceivedbyDRSandactsasyourtemporarytaxidentificationnumber.YouwillreceiveyourregistrationpackagewithyourpermanentConnecticuttaxregistration number in approximately ten business days.IfyouareregisteringforataxtypethatrequiresyoutoattachAddendumBtotheREG-1orifyouareregisteringasacigaretteretailer(includedonAddendumA),youmayregisteronline.IfyouareregisteringforanothertaxtypethatrequiresyoutoattachAddendumA,C,D,orEtotheREG-1,youmustregisterbymailorinpersonattheDRSofficeinHartford.

Mail-In Registration CompleteFormREG-1andmailittoDRSat: DepartmentofRevenueServices POBox2937 HartfordCT06104-2937

If you owe a registration fee, youmust include payment bycheckormoneyorderwiththeapplication.YouwillreceiveyourConnecticut tax registration number in the mail in two to three weeks.

Walk-In RegistrationYoumayfileFormREG-1inpersonatanyoftheDRSoffices:Bridgeport-10MiddleStreet Hartford -25SigourneyStreet Norwich -401WestThamesStreet,Building#700 Waterbury-55WestMainStreet,Suite100YouwillbeissuedaConnecticuttaxregistrationnumberimmediately.Bringphotoidentification,suchasadriver’slicense,andcash,acheck,oramoneyorderifyouowearegistrationfee.DRSdoesnotacceptcreditordebitcards.Theapplicationmustbesignedbytheindividualowner,partner,officerofthecorporation,memberofthelimitedliabilitycompany,or anotherwho has an executedPower ofAttorneywith theauthoritytosign.Ifanyoneotherthantheownerbringsthesignedapplicationtotheofficeandwantstoobtaintheregistrationfortheowner,heorshemusthavewrittenauthorizationfromtheownertoobtaintheregistrationonhisorherbehalf.

Electronic Filing Methods for Certain Tax FormsOnce you are registeredwithDRS, youmayfile certain tax forms by Internet or telephoneusingtheDRS Taxpayer Service Center (TSC) program. Look for this logo.

InstructionsforREG-1(Back)(Rev.12/12)

Registration Fees Salesandusetaxes ..................................................$100 Room occupancy tax* ...............................................$100 Cigarettedealer’slicense ............................................$50 Cigarettedistributor’slicense .................................$1,250 Cigarette distributor chain operator 5to14retaillocations .............................................$315 15to24retaillocations ...........................................$625 25ormoreretaillocations ....................................$1,250 Cigarette manufacturer ............................................$5,250 Distributoroftobaccoproducts ..................................$200* Nofeeisrequiredforroomoccupancytaxifyouareregistered

or are registering for sales and use taxes.

Other Connecticut Licensing RequirementsVisitwww.ct-clic.com for information on other Connecticut licensingrequirements.

How to Get HelpVisit the DRSwebsite atwww.ct.gov/DRS and click on Businesses.PersonalassistanceisavailablebytelephoneorattheDRSofficeat25SigourneyStreetinHartford,MondaythroughFriday,duringbusiness hours.CONN-TAX, theDRS telephone information line, isavailableanytime. • 1-800-382-9463 (Connecticut calls outside theGreater

Hartfordcallingareaonly);or• 860-297-5962(fromanywhere).TTY, TDD, and Text Telephone users only may transmit inquiriesanytimebycalling860-297-4911.Additional formsandpublicationsareavailableanytime.VisittheDRSwebsiteatwww.ct.gov/DRS todownloadandprintConnecticut tax forms and publications.

Application InstructionsComplete the entire application unless the section instructions indicateotherwise.AnsweringYestoanyquestioninSections7through12meansyoumayhaveaConnecticuttaxliabilityforthattax.IneachsectionwhereyouanswerYestoanyquestion,youmust indicate thedateyoufirst incurreda tax liability inConnecticut for that tax type.Exceptions:• TaxpayerswithavalidConnecticuttaxregistrationnumber

whowishtoregisterforanothertaxmustcompleteSections1through6,Section14,and thesection for thespecific taxtype(s)forwhichyouwishtoregister.SeethesectionPurpose of Form REG-1onPage1oftheseinstructionstodetermineifyouhavetocompleteanaddendumtoFormREG-1.

• Household employerswho paywages to and intend towithholdConnecticutincometaxforhousekeepers,nannies,healthaides,caretakers,etc.–completeSections1through7and14only.

Who Needs to Complete Form REG-1BusinessesmustregisterwiththeConnecticutDRSifthey:• HavepeopleworkinginConnecticut;• WithholdConnecticutincometax;• CarryonabusinessinConnecticut;• Areacorporation,Scorporation,LLC,SMLLC,LP,orLLP

formedunderConnecticutlaw;• Areanon-Connecticutcorporation,Scorporation,LLC,SMLLC,

LP,orLLPrequiredtoregisterwithortoobtainacertificateofauthorityfromtheConnecticutSecretaryoftheState;

• ProvidetaxableservicesinConnecticut;• Arealoan-outcompanyprovidingservicesinConnecticut;• Sell,rent,orleasegoodsinConnecticut(wholesaleorretail);• Furnishspaceforstorageoftangiblepersonalproperty;• HaveamanufacturingfacilityinConnecticut;• ServemealsorbeveragesinConnecticut;• PurchasetaxablegoodsorservicesforuseinConnecticut;• ProvidelodgingsinConnecticutsubjecttotheroom

occupancytax;• CarryonabusinessasacorporationinConnecticut;• DistributealcoholicbeveragesinConnecticut;• Distributemotorfuelusedtopropelmotorvehicleson

publichighwaysorroadsinConnecticut;• SellpetroleumproductsinConnecticut;• Operateaplaceofamusement,entertainment,or

recreationinConnecticut;• Operateasocial,health,athletic,orsportingclubin

Connecticut;• SellordistributecigarettesortobaccoproductsinConnecticut;• Own,lease,maintain,operate,manage,orcontrola

communityantennatelevisionsysteminConnecticut;• ProvidesatellitetelevisionservicestoConnecticut;• Providevideoserviceunderacertificateofvideo

franchiseauthorityissuedbytheConnecticutPublicUtilityRegulatoryAuthorityformerlyknownastheDepartmentofPublicUtilityControl;

• OperatearailroadinConnecticutonafor-profitbasis;• ArearesourcesrecoveryfacilityinConnecticut;• MarketnaturalgastoanenduserinConnecticut;• Providedistributionortransmissionservicesforelectricity

inConnecticut;• Sellelectricityasamunicipalitytocustomersin

Connecticut;• Manufacture,sell,ordistributegastobeusedforlight,

heat,orpowerinConnecticut;• OperateadrycleaningestablishmentinConnecticut.• Arethefirstdistributortocollectthedepositonabeverage

containersoldtoanypersonwithinConnecticut;• Areanursinghomeprovider;• Provideelectricgenerationservicesanduploadelectricity

totheregionalbulkpowergridattheirelectricgenerationfacilityinConnecticut;or

• SellprepaidwirelesstelecommunicationsserviceinConnecticut.

Filing Requirements for State Taxes Visit theDRSwebsite atwww.ct.gov/DRS to preview anddownload the Informational Publication,Getting Started in Business.