Connecticut > Statewide > Department Of Revenue Services > Registration Application
REG-1 Business Taxes Registration Application REG-1 - Connecticut
| REG-1 Business Taxes Registration Application Form. This is a Connecticut form and can be used in Registration Application Department Of Revenue Services Statewide . |
|
||||||
|
Department of Revenue Services State of Connecticut PO Box 2937 Hartford CT 06104-2937 (Rev. 09/09) Instructions for Form REG-1 Business Taxes Registration Application Purpose of Form REG-1 Use 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: · Business entity tax · Business use tax · Corporation business income tax (including PIC) · Income tax withholding · Room occupancy tax · Sales and use taxes · Unrelated business income tax In addition to Form REG-1, you must complete and attach the appropriate addendum to register for any of the taxes noted below. Visit the the Department of Revenue Services (DRS) website at www.ct.gov/DRS to preview and download forms. REG-1 Addendum A · Cigarette taxes · Tobacco products tax REG-1 Addendum B · Admissions and dues taxes · Dry cleaning surcharge · Rental surcharge · Tourism surcharge REG-1 Addendum C · Motor fuels tax · Petroleum products gross earnings tax REG-1 Addendum D · Alcoholic beverages tax REG-1 Addendum E · Community antenna television system companies tax · Certified competitive video service provider companies tax · Railroad companies tax · Satellite companies tax · Solid waste assessment · Suppliers of natural gas · Utility companies tax How to Register Online Registration You may register for most taxes online using the Taxpayer Service Center (TSC). If you register online and there is a fee, you must make direct payment from your savings or checking account. Credit card payments are not accepted. If you register for sales tax, room occupancy tax, or as an over-the-counter cigarette dealer (retailer), a temporary permit will be available to print immediately. Be sure to print a copy of the temporary permit for your records. Once you have the temporary permit you may begin using it immediately. After you complete the registration, you will receive a confirmation number which serves as an official acknowledgement that your application has been received by DRS and acts as your temporary tax identification number. You will receive your registration package with your permanent Connecticut tax registration number in approximately ten business days. 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 retailer (included on Addendum A), you may register online. If you are registering for another tax type that requires you to attach Addendum A, C, D, or E to the REG-1, you must register by mail or in person at any DRS office. Mail-In Registration Complete Form REG-1 and mail it to DRS at: Department of Revenue Services PO Box 2937 Hartford CT 06104-2937 If you owe a registration fee, you must include payment by check or money order with the application. You will receive your Connecticut tax registration number in the mail in two to three weeks. Walk-In Registration You may file Form REG-1 in person at the DRS office at 25 Sigourney Street in Hartford. You will be issued a Connecticut tax registration number immediately. Bring photo identification, such as a driver's license, and a check or money order if you owe a registration fee. Cash is accepted at the Hartford location. The application must be signed by the individual owner, partner, officer of the corporation, member of the limited liability company, or another who has an executed Power of Attorney with the authority to sign. If anyone other than the owner brings the signed application to the office and wants to obtain the registration for the owner, he or she must have written authorization from the owner to obtain the registration on his or her behalf. Registering for Other Tax Types To register for these taxes, use the form listed: · Authority to Collect Use Tax ....................................REG-7 · International Fuel Tax Agreement (IFTA) .......... CT-IFTA-2 · Motor Carrier Road Tax .................................... REG-3MC For information on registering with DRS, visit the DRS website at www.ct.gov/DRS or call 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only) or 860-297-5962 (from anywhere). American LegalNet, Inc. www.FormsWorkFlow.com Who Needs to Complete Form REG-1 Businesses must register with the Connecticut DRS if they: · Have people working in Connecticut; · Withhold Connecticut income tax; · Operate a business in Connecticut; · Are a corporation, S corporation, LLC, SMLLC, LP, or LLP formed under Connecticut law; · Are a non-Connecticut corporation, S corporation, LLC, SMLLC, LP, or LLP required to register with or to obtain a certificate of authority from the Connecticut Secretary of the State; · Provide taxable services in Connecticut; · Are a loan-out company providing services in Connecticut to eligible production companies; · Sell, rent, or lease goods in Connecticut (wholesale or retail); · Furnish space for storage of tangible personal property; · Have a manufacturing facility in Connecticut; · Serve meals or beverages in Connecticut; · Purchase taxable goods or services for use in Connecticut; · Provide lodgings in Connecticut subject to the room occupancy tax; · Carry on a business as a corporation in Connecticut; · Distribute alcoholic beverages in Connecticut; · Distribute motor fuel used to propel motor vehicles on public highways or roads in Connecticut; · Sell petroleum products in Connecticut; · Operate a place of amusement, entertainment, or recreation in Connecticut; · Operate a social, health, athletic, or sporting club in Connecticut; · Sell or distribute cigarettes or tobacco products in Connecticut; · Own, lease, maintain, operate, manage, or control a community antenna television system in Connecticut; · Provide satellite television services to Connecticut; · Provide video service under a certificate of video franchise authority issued by the Connecticut Department of Public Utility Control; · Operate a railroad in Connecticut on a for-profit basis; · Are a resources recovery facility in Connecticut; · Market natural gas to an end user in Connecticut; · Provide distribution or transmission services for electricity in Connecticut; · Sell electricity as a municipality to customers in Connecticut; · Manufacture, sell, or distribute gas to be used for light, heat, or power in Connecticut; or · Operate a dry cleaning establishment in Connecticut. Electronic Filing Methods fo
|
|||||||


