DRS: Filing Timely Returns

Filing Timely Returns


In general, when you first register, you will be set up to file sales tax returns on a monthly basis.

Remember: Even if you did not make any sales for the period or, if all your sales were exempt from sales tax, you must file the return.

For quarterly filers, the reporting periods and due dates of the returns are:

Reporting Periods

Due Dates

January 1 - March 31
April 30
April 1 - June 30
July 31
July 1 - September 30
October 31
October 1 - December 31
January 31

If your sales tax liability is less than $1,000 for the prior 12-month period, beginning July 1 and ending June 30, the Department will notify you in writing that you are being changed to annual filing status. The due date for annual filers is January 31 for the previous calendar year's sales. 

If your sales tax liability is more than $4,000 for the prior 12-month period, beginning July 1 and ending June 30, the Department will notify you in writing that you are being changed to monthly filing status.

If the due date falls on a Saturday, Sunday or Legal Holiday, the return is due on the next business day.  

We encourage you to file your return online using the Taxpayer Service Center (TSC), our simple, secure and free, Internet filing system for most Connecticut business tax returns.  Visit our TSC webpage for more information. (Taxpayers who are required to remit sales tax by Electronic Funds Transfer are also required to electronically file their sales and use tax returns.)

Information on Filing the Disaggregated Sales Tax Report -IP 2007(23).


Updated:  January 2016