Does the Form CT-75 provide for a dealers discount, similar to the discount allowed for timely filing and payment of the retail sales and use tax?
The Form CT-75 includes reporting for three separate tax types: communications sales tax; E-911 tax; and the public rights-of-way use fee. There is no discount provided for the public rights-of-way use fee. However, a 3 percent discount applies to the E-911 tax and starting November 1, 2008, the dealer discount for the communications sales tax will be in effect. The dealer discount will be computed according to the schedule below, regardless of the number of certificates of registration held by the provider. Monthly Taxable Sales Factor $0 to $62,500 .024 $62,501 to $208,000 .018 $208,001 and above .
The 2010 General Assembly passed legislation that affects the Dealer’s Discount taxpayers may claim on certain sales tax-type returns. The changes are effective June 1, 2010 and affect Communications Tax & E-911. Both the Communications Sales Tax and the landline E-911 dealer discounts have been repealed.
