WHEN MAY A SELLER REPORT SALES TAX ON THE CASH BASIS?
Sellers of certain services who file with the IRS on the cash basis, may be able to file sales and use tax returns on the cash basis. Contact the DRS Taxpayer Services Division for further information on those who may file on the cash basis. HOW DO I PURCHASE MY INVENTORY OR GOODS FOR RESALE WITHOUT PAYING SALES TAX? Complete a Connecticut Sales and Use Taxes Resale Certificate, and give it to the vendor from whom you make a purchase of goods or services which you intend to resell in the regular course of business. For further information, request a copy of IP 93(4.2), Notice to Retailers Regarding Sales and Use Tax Resale Certificate. A certificate may not be used to purchase items for used to purchase items for use by yourself or your business, such as office supplies, furniture and fixtures. Such purchases are subject to use tax if you do not pay Connecticut sales tax. Request a copy of IP 93(3.1), Q & A on Use Tax for Businesses and Professions, for further information.. WHAT MUST
