Form Reg-1 - Business Taxes Registration Application Page 3

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7. Income Tax Withholding
Employers, as well as payers of non-payroll amounts, may be required to register
with DRS to withhold the Connecticut income tax.
Are you an employer that transacts business or maintains an office in
Connecticut and that intends to pay wages? ..................................................................................
Yes
No
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: ___ ___ ___ ___ ___ ___ ___ - ___ ___ ___
and skip to Section 8; otherwise continue.
Are you an out-of-state company voluntarily registering to withhold Connecticut
income tax for your Connecticut resident employees? ...................................................................
Yes
No
Do you intend to withhold Connecticut income tax from any of the following:
pension plans; annuity plans; retirement distributions; or gambling distributions? .........................
Yes
No
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? ...............
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, and wish to file Form CT-941, Connecticut Quarterly Reconciliation of
Withholding, annually? ...................................................................................................................
Yes
No
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
If you use a payroll service, enter name of payroll company: ____________________________________________
8. Sales and Use Taxes
If you sell or lease goods or taxable services in Connecticut, you are required
to register for 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? (See the Informational Publication,
Getting Started in Business, for a list of taxable services.) ............................................................
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
9. Cigarette Dealer’s License
(Over the counter sales - non-vending machines)
A Cigarette Dealer’s License is required by those making retail, over the counter
sales of cigarettes, at an establishment located in Connecticut. All cigarette dealer’s
licenses must be renewed each year and expire on September 30 of each year.
(All other cigarette dealers or distributors must also complete REG-2-CIG.)
Are you engaged in the business of selling cigarettes at retail (other than through
vending machines) in Connecticut? ...............................................................................................
Yes
No
If you answered Yes to the cigarette dealer’s license question,
__ __ - __ __ - __ __
enter the date that you will start selling cigarettes: ......................................................................
m
m
d
d
y
y
Penalty for operating without a Cigarette Dealer’s License is $5 a day.
(See Section 18 to calculate the penalty fees.)
Page 5 of 8

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