State Of Ct Dept Of Revenue Sales And Use Tax Form Details

Form Reg 1 is a regulatory filing that must be submitted to the state authorities in order to establish a new corporation. This document provides key information about the company, including its name, registered agent, and principal place of business. In addition, Form Reg 1 also discloses any interested parties who hold at least 10 percent of the corporation's outstanding stock. Filing this form is an important first step in starting up a new business.

Here is the data in regards to the file you were seeking to complete. It can show you the time it may need to finish form reg 1, what parts you will have to fill in, and so on.

QuestionAnswer
Form NameForm Reg 1
Form Length4 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min
Other namesform reg, form reg 1 ct, form reg 1 ol, ct form reg 1

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Department of Revenue Services

 

DRS use only - Connecticut Tax Registration Number

State of Connecticut

Form REG-1

 

PO Box 2937

 

Hartford CT 06104-2937

 

 

Business Taxes Registration Application

(Rev. 09/19)

1.Reason for Filing Form REG-1 (check the applicable box):

Opening a new business including but not limited to:

a.An existing out-of-state business opening a location in Connecticut or a remote seller (see instructions);

b.Selling at a craft show, flea market, fair, or other venue in Connecticut or selling over the Internet; or

c.An existing out-of-state business having employees in Connecticut (including nonresident contractors and loan-out companies).

Marketplace facilitator that collects and remits sales tax on behalf of marketplace sellers.

Opening a new location. Enter your Connecticut Tax Registration No: ________________________________________________________________

Registering for additional taxes. Enter your Connecticut Tax Registration No: _______________________________________________________

Reopening a closed business.

Enter Connecticut Tax Registration No. of the closed business: ______________________________________________________________________

Purchasing an ongoing business. The buyer of an existing business may be responsible for tax liabilities of the previous owner. See the

Informational Publication on Successor Liability for Sales and Use Taxes, Admissions and Dues Tax, Cigarette Taxes, Tobacco Product

Taxes, and Connecticut Income Tax Withholding, on the Department of Revenue Services (DRS) website at portal.ct.gov/DRS

Enter Connecticut Tax Registration No. of the previous owner: _______________________________________________________________________

Establishing a passive investment company (PIC).

Changing organization type. Enter your current Connecticut Tax Registration No: _________________________________________________

Explain:_____________________________________________________________________________________________________________________________________________

Household employer intending to withhold Connecticut income tax for housekeepers, nannies, caretakers, etc.

Other (explain); see instructions Who Needs to Complete REG-1. _________________________________________________________________________

2.Type of Entity

Sole proprietorship

Single member LLC (SMLLC)

C corporation

General partnership

Single member LLC taxed as a C corporation

S corporation

Single member LLC taxed as an S corporation

Qualified subchapter S subsidiary (QSSS)

 

Limited liability partnership (LLP) Limited liability company (LLC) taxed as a partnership

Limited partnership (LP)

Limited liability company (LLC) taxed as a C corporation

Limited liability company (LLC) taxed as an S corporation

 

Limited partnership taxed as a C corporation

Other (explain): __________________________________________________________________

3.Nature of Business Activity (check the box(es) that best describe your business):

Retailer

Wholesaler

Manufacturer

Service provider

Other (explain): _______________________________________

4.Major Business Activity

Describe your major business activities: __________________________________

_____________________________________________________________________________________

_____________________________________________________________________________________

Enter North American Industry Classification System Code (NAICS):

Call 1-888-75NAICS or visit www.census.gov/eos/www/naics to determine your NAICS code.

5. Business Name and Address

 

Entity name: Enter the name of the sole proprietor, partnership, corporation, or LLC.

Federal Employer Identification Number (FEIN), if applicable

 

 

 

 

 

 

Trade or “doing business as” name

 

 

CT Secretary of the State Business ID No., if applicable

 

 

 

 

 

Business Location: Enter the physical address of the business. A post office box or rural route number is not acceptable. Home-based businesses and

flea market or craft show vendors must enter a home address.

 

 

Physical address (PO Box not accepted)

 

number and street

 

 

 

 

 

 

 

 

 

City

 

 

State

 

ZIP code

 

 

 

 

 

 

Mailing address (if different from physical address)

number and street or PO Box

 

 

 

 

 

 

 

 

 

City

 

 

State

 

ZIP code

 

 

 

 

 

 

Business telephone number

Email address

 

 

Business bank name

 

 

 

 

 

 

 

 

 

 

 

 

6.List All Owners, Partners, Corporate Officers, or LLC Members Attach a separate sheet if needed.

If the owner(s), partners, or LLC member(s) are a business, enter the business information and FEIN.

Name (last, first, middle initial)

Number and street

Title

City

State

ZIP code

Home telephone number

– –

SSN/FEIN

Date of birth

__ __ / __ __ / __ __ __ __

m m

d d

y y y y

Bank name

Name (last, first, middle initial)

Number and street

Title

City

State

ZIP code

Home telephone number

– –

SSN/FEIN

Date of birth

__ __ / __ __ / __ __ __ __

m m

d d

y y y y

Bank name

Name (last, first, middle initial)

Number and street

Title

City

State

ZIP code

Home telephone number

 

 

 

 

 

 

 

 

 

 

 

SSN/FEIN

Date of birth

 

Bank name

 

 

__ __

/ __ __

/ __ __ __ __

 

 

 

 

m m

d d

y y y y

 

 

 

Name (last, first, middle initial)

 

 

 

 

Title

 

 

 

 

 

 

 

 

Number and street

City

State

ZIP code

Home telephone number

– –

 

SSN/FEIN

Date of birth

 

Bank name

 

 

 

__ __

/ __ __

/ __ __ __ __

 

 

 

 

m m

d d

y y y y

 

 

7. Income Tax Withholding

 

 

 

 

 

Are you an employer that transacts business or maintains an office in Connecticut and intends

Yes No

to pay wages to resident employees or nonresident employees who work in Connecticut?

If you have a Connecticut tax registration number for withholding for another location and intend to file withholding

for this new location under that number, enter that number here and skip to Section 8; otherwise continue. _____________________________________

Are you an out-of-state company voluntarily registering to withhold Connecticut

Yes

No

income tax for your Connecticut resident employees who work outside of Connecticut?

 

Do you transact business or maintain an office in Connecticut and intend to make payments.............................................of pensions,

Yes

No

annuities, retirement distributions, or gambling winnings to Connecticut residents?

 

Do you pay nonresident athletes or entertainers for services they render in Connecticut?

Yes

No

Do you only have household employees and wish to withhold Connecticut income tax? (see instructions)

Yes

No

Do you only have agricultural employees and wish to withhold Connecticut income tax?

Yes

No

If YES, do you file federal Form 943, Employer’s Annual Tax Return for Agricultural Employees,

Yes

No

and wish to file Form CT-941, Connecticut Quarterly Reconciliation of Withholding, annually?

 

If you answered YES to any of the income tax withholding questions,

__ __ / __ __ / __ __ __ __

enter the date you will start withholding Connecticut income tax

 

m m

d d

y

y y y

If you use a payroll service, enter the name of the payroll company: ____________________________________________________________________________

Form REG-1 (Rev. 09/19)

Page 2 of 4

8. Sales and Use Taxes

Do you sell, or will you be selling, goods in Connecticut (either wholesale or retail)?

 

 

Yes

 

No

Do you rent equipment or other tangible personal property to individuals or businesses in Connecticut?

............

Yes

 

No

Do you serve meals or beverages in Connecticut?

 

 

Yes

 

No

Do you provide a taxable service in Connecticut? For a list of taxable services, visit the DRS website at

 

Yes

 

No

portal.ct.gov/DRS to review Informational Publication 2018(5), Getting Started in Business

 

 

 

Are all of your sales made through a marketplace facilitator that collects and remits sales tax for you?

.............

Yes

 

No

If you answered YES to any of the sales and use taxes questions,

__ __ / __ __ / __ __ __ __

enter the date you will start selling or leasing goods or taxable services

m

m

d

d

y

y

y

y

 

9. Prepaid Wireless E 9-1-1 Fee

 

 

 

Yes

 

No

Do you sell prepaid wireless services in Connecticut?

 

 

 

If you answered YES, enter the date you will start to sell these in Connecticut

__ __ / __ __ / __ __ __ __

 

m

m

d

d

y

y

y

y

10.Room Occupancy Tax - Do not complete this section if the room occupancy tax on all of your rentals is collected and paid by a third party that is registered with DRS to collect the tax.

Do you provide or facilitate the provision of rooms for rent in a furnished home, hotel, motel, lodging house, or

 

Yes

 

No

bed and breakfast establishment in Connecticut for 30 consecutive days or less?

 

 

 

If you answered YES, enter the date you will start to provide or facilitate the provision of rooms

__ __ / __ __ / __ __ __ __

for rent for lodging purposes in Connecticut

 

m

m

d

d

y

y

y

y

11. Corporation Business Tax or Unrelated Business Income Tax

 

 

 

 

 

 

 

 

Corporation Business Tax

 

 

 

 

 

 

 

 

Are you a C corporation?

 

 

Yes

 

No

Are you an LLC, SMLLC, or other entity taxed as a C corporation?

 

 

Yes

 

No

Is this corporation exempt from federal income tax?

 

 

Yes

 

No

Have you received a determination from the Internal Revenue Services (IRS) that this

 

 

 

Yes

 

No

corporation is exempt from federal income tax?

 

 

 

If YES, enclose a copy of your IRS letter of determination.

__ __ / __ __ / __ __ __ __

Enter state you are organized under: _______________________________ Enter date of organization . ...

m

m

d

d

y

y

y

y

If not a Connecticut corporation, enter the earlier of the date you started business in

__ __ / __ __ / __ __ __ __

Connecticut or the date you registered with the Connecticut Secretary of the State

Enter the month the corporate year closes: ________________________

m

m

d

d

y

y

y

y

 

 

 

 

 

 

 

 

Passive Investment Company (PIC)

 

 

 

 

 

 

 

 

Is this corporation a passive investment company as defined in Conn. Gen. Stat. § 12-213(a)(27)?

...................

 

Yes

 

No

Enter the date the PIC was organized

__ __ / __ __ / __ __ __ __

 

m

m

d

d

y

y

y

y

Enter Connecticut tax registration number of the PIC’s related financial service or insurance company: ___________________________________

Unrelated Business Income Tax

Are you a federally exempt organization that has unrelated................................................................................................business income

Yes

No

attributable to a trade or business in Connecticut?

If you answered YES, enter the date the unrelated business income tax liability started

__ __ / __ __ / __ __ __ __

 

m m d d

y

y y y

12. Business Use Tax

If you are registered for or are registering for sales and use taxes, you do not need to complete this section.

Business use tax is due when a business purchases taxable goods or services including the purchase or lease of assets, consumable goods, and promotional items, for use in Connecticut without paying Connecticut sales tax.

Will you be purchasing or renting................................................................................................................................taxable goods or services for use in Connecticut without

Yes

No

paying Connecticut sales tax?

 

If you answered YES to the business use tax question, enter the tax liability start date

__ __ / __ __ / __ __ __ __

If you answered NO, you must complete the following BUSINESS USE TAX DECLARATION.

m m

d d

y

y y y

 

 

 

 

Business Use Tax Declaration: By registering for any of the taxes listed in this application, you have indicated to the Department of Revenue Services (DRS) that you may have a business use tax liability. Therefore, based on your application, you will be automatically registered for the business use tax unless you complete the following declaration.

I, __________________________________________________________ (name of taxpayer or authorized representative of taxpayer), acknowledge

I have read and understand the information concerning the business use tax and declare I will not be liable for business use tax.

Initial here. _______________________________________________

Form REG-1 (Rev. 09/19)

Page 3 of 4

13. Registration Fee Schedule

Enter the registration fee amount indicated. If you are liable for either sales and use taxes or room occupancy tax, or both, as indicated in Sections 8 or 10, you must pay a $100 registration fee. Enter the appropriate registration fee(s) from Addendum A if you are registering for cigarette tax and/or tobacco products taxes. You must include the total registration fee due with Form REG-1 or your registration application will not be processed and will be returned.

Make your check payable to: Commissioner of Revenue Services. If you register by mail, send Form REG-1 with your payment to: Department of Revenue Services, PO Box 2937, Hartford CT 06104-2937

Registration Fee

a. If registering for sales and use taxes or room occupancy tax, enter $100.*

a.

b.If registering for cigarette tax and/or tobacco products taxes, see REG-1 Addendum A. b.

c. Total registration fee due: Add Line a and Line b

c.

 

 

*No fee is required for room occupancy tax if you are registered or are registering for sales and use taxes.

14.Declaration

All applicants must sign the following declaration.

The application must be signed by the individual owner, partner, corporate officer, LLC member, or other person who has an executed

Power of Attorney with the authority to sign. Visit portal.ct.gov/DRS to download LGL-001, Power of Attorney. Complete and submit the power of attorney form with this application, if applicable.

I declare under penalty of law that I have examined this application and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false application to DRS is a fine of not more than $5,000, or imprisonment for not more than five years, or both.

Sign here

Signature of owner, partner, LLC member, or corporate officer

Date

Telephone number

 

 

 

 

 

and keep

 

 

a copy for

 

 

 

 

your

Print name of owner, partner, LLC member, or corporate officer

Title

 

 

records.

 

 

 

 

 

 

 

 

 

Form REG-1 (Rev. 09/19)

Page 4 of 4

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