Connecticut sales tax debt: what DRS can do and your options
Last updated · Reviewed for accuracy against IRS.gov guidance
Connecticut sales tax is administered by the Connecticut Department of Revenue Services. The general rate is 6.35%, with no local sales tax. If a business falls behind, the agency adds penalty and interest and can pursue collection. File missing returns first, then contact the agency about the older balance.
Business tax relief assessment
Who collects Connecticut sales tax
The Connecticut Department of Revenue Services (DRS) administers sales and use tax at 6.35%. There is no local sales tax; higher rates apply to certain luxury items, and meals carry an additional 1%.
Personal liability
Many states let the revenue agency assess owners and officers personally for sales tax a business collected but didn't remit. We haven't confirmed Connecticut's specific rule on an official DRS page, so we won't describe it here. If you were an owner, officer or bookkeeper with authority to pay bills, ask DRS directly whether a responsible-person assessment applies — and read the federal Trust Fund Recovery Penalty guide if payroll taxes are also behind.
Disputes and next steps
Every DRS assessment notice states how and by when to dispute it. We haven't summarized Connecticut's appeal stages here because we couldn't confirm them on an official page — use the deadline printed on your notice, which is usually short.
Before calling, file any missing returns, keep the current period paid, and run the free business tax relief assessment to see which routes may be worth raising.
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Start the calculatorFrequently asked questions
What is Connecticut's sales tax rate?
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The general rate is 6.35%, with no local sales tax.
Who collects Connecticut sales tax?
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The Connecticut Department of Revenue Services.
Where are Connecticut's rules published?
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On the Connecticut Department of Revenue Services's own sales tax pages, linked in the sources below.
Does closing the business end Connecticut sales tax debt?
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No. Closing stops new liability, but assessed tax, penalties and interest remain, and states often pursue the people responsible for collected-but-unremitted tax.
Where do I start if I'm behind on Connecticut sales tax?
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File every missing return so DRS can replace any estimated bill with real figures, pay the current period, then contact DRS about the older balance.
Related topics
Sources
IRS figures on this page (rates, fees, thresholds) verified as of 2026-11-04. See our editorial policy.
TaxSettlementCalculator.com is not a tax firm, law firm, CPA, or government agency and is not affiliated with the IRS or any state tax agency. Estimates are for educational purposes only and are not tax, legal, or financial advice. Results vary based on individual circumstances, and no outcome is guaranteed. We connect users with independent tax relief professionals.