Who needs a sales and use tax permit and employer withholding registration (REG-1) in Connecticut?

Issued by Connecticut Department of Revenue Services, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Connecticut

The Connecticut table lists this for every kind of business.

Register online through myconneCT before the first sale; a temporary permit prints at once and the permit must be displayed. Restaurants, bars and caterers collect the 7.35% meals rate on prepared food and drink. The same registration opens the withholding account once you have employees.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Connecticut Department of Revenue Services.

Sources and dates

Department of Revenue Services registering with DRS page; sales and use tax information page; DRS-141 and DRS-143 flyers. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.