Business dissolution - close your sales and use tax

If you are dissolving your business, you will need to close your sales and use tax account with Connecticut's Department of Revenue Services as an important part of the process. 

Closing sales and use tax account online

You can do so online with Connecticut's  Department of Revenue services (for electronic filers):

• Log into MyConnectCT - 𝗺𝘆𝗰𝗼𝗻𝗻𝗲𝗖𝗧 (ct.gov)

• Open the “more” menu

• Find the Taxpayer’s update group

• Choose Close Accounts and follow the prompts

• File all your “sales and use tax turns” due through your business closure date

Finally you should destroy your sales and use tax permit. 

Mailing in form OS-114

Contact DRS to see if you are able to send in a form to close your business. Here are the general instructions for doing so. 

• Fill out Form OS-114 (Connecticut sales and use tax return) to file your final sales and tax return

• Write the word FINAL across the top

• Write the last date of your business on your blue sales and use tax permit

• Place both Form OS-114 and your sales and use tax permit in the same envelope.

• Mail in your envelope to the address shown on form OS-114