Form Reg-1 Draft - Business Taxes Registration Application Page 3
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48. Sales and Use Taxes
Yes
No
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? ................................................................................................
Do you provide a taxable service in Connecticut? See the Informational Publication,
Getting Started in Business, and the Special Notice on Legislative Changes Affecting the Sales
Yes
No
and Use Taxes, on the DRS website, for a list of taxable services ........................................................................
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
8a. 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
9. Room Occupancy Tax
Do you provide lodging rooms for rent in a hotel, motel, or rooming house in Connecticut
Yes
No
for 30 consecutive days or less? ............................................................................................................................
If you answered Yes, enter the date you will start to provide rooms for rent
__ __ - __ __ - __ __
__ __
for lodging purposes in Connecticut. ..............................................................................................
m
m
d
d
y
y
y
y
10. Business Entity Tax - Do not complete this section if the entity is liable for the corporation business tax.
The business entity tax applies to all of the following business types formed under Connecticut law and to those non-Connecticut
entities required to register with or obtain a certifi cate of authority from the Connecticut Secretary of the State before transacting
business in the state, whether or not the business has registered or fi led a certifi cate of authority, as the case may be, with the
Connecticut Secretary of the State.
•
S corporations (Qualifi ed subchapter S subsidiaries (QSSS) are not liable for the business entity tax.);
•
Limited liability companies (LLCs or SMLLCs) — any limited liability company that is, for federal income tax purposes, either:
•
Treated as a partnership if it has two or more members; or
•
Disregarded as an entity separate from its owner if it has a single member;
•
Limited liability partnerships (LLPs); and
•
Limited partnership (LPs).
Yes
No
Are you a business entity as described above? .....................................................................................................
__ __ - __ __ - __ __
__ __
Enter state you are organized under:
Enter date of organization. ......
________________________________
m
m
d
d
y
y
y
y
If not organized in Connecticut, enter the earlier of the date you started business in
__ __ - __ __ - __ __
__ __
Connecticut or the date you registered with the Connecticut Secretary of the State. ....................
m
m
d
d
y
y
y
y
Enter the month your tax year closes:
______________________________
11. Corporation
Business Tax or
Unrelated Business Income Tax
Corporation Business Tax
Do not complete this section if the entity is liable for the business entity tax.
Yes
No
Are you a
C
corporation? .......................................................................................................................................
Yes
No
Are you an LLC, SMLLC, or other association taxed as a
C
corporation? .............................................................
Yes
No
Is this corporation exempt from federal income tax? ..............................................................................................
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. ....................
m
m
d
d
y
y
y
y
Enter the month the corporate year closes:
________________________
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
Passive Investment Company (PIC)
Yes
No
Is this corporation a passive investment company as defi ned in Conn. Gen. Stat.§12-213(a)(27)? .....................
__ __ - __ __ - __ __
__ __
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 fi nancial service or insurance company:
___________________________________
Form REG-1 (Rev. 03/15)
Page 3 of 4
P:\Special\AFP\PROD\FORMS\15\REG\REG-1\REG-1 20150330.indd Last Modifi ed 2015330 02:37 PM
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