Connecticut · Sales tax closure
Close a Connecticut sales tax permit.
Two things make Connecticut different. A third party cannot close a client's account in myconneCT, so your accountant or bookkeeper genuinely cannot do this part for you. And unlike most states, Connecticut wants the physical permit posted back, with the last day of business written on it.
Who you are dealing with
Connecticut Department of Revenue Services
- Handles:
- Sales and use tax permit
- System:
- myconneCT
- Form:
- In myconneCT: the More menu, then Taxpayer's Updates, then Close Accounts, entering a closure date for each account. Plus Form OS-114 marked as the final return with the last business date, and the permit itself returned to DRS at 450 Columbus Blvd, Suite 1, Hartford CT 06103
State fee. $0. Connecticut does not charge to close a sales and use tax account or to surrender a permit. Tax already owed is unaffected.
When you have to close
You act when the business is sold, transferred, or discontinued. All three are treated the same way, and in a sale the name of the successor goes on the back of the permit alongside your last day of business.
Final returns come first
Mark Form OS-114 as your final return and enter your last business date. All returns have to be filed up to the closing date with no gaps. If you are filing on paper, Connecticut asks that the OS-114 and the permit go in the same envelope.
How long it takes
Connecticut does not publish a turnaround. The account closure in myconneCT is immediate to submit, and the permit surrender is a postal step, so the two halves move at different speeds.
What we do
We confirm which accounts are open, file the final returns if they are still outstanding, submit the cancellation to each agency, and follow up until both are confirmed closed. You get the written confirmations. One flat price, and the state charges nothing to close.
What makes Connecticut harder than average
- Your accountant cannot do this for you. A third party cannot close a client's account in myconneCT. That single rule breaks the normal delegation model, and it is why Connecticut accounts sit open at firms that closed every other state without trouble. We can prepare everything and tell you exactly what to click, but the final action has to come from your own login.
- The physical permit goes back. Connecticut wants it returned to DRS in Hartford with the last day of business, and the successor's name if the business was sold, written on the back. New York explicitly tells you not to post the certificate back. Assuming one state's rule applies in the other is a common error.
- Returns must run to the closing date with no gaps. Connecticut states this for the payroll side and applies the same logic here. A missing quarter earlier in the year has to be filled before the closure is clean.
- Connecticut says notify immediately elsewhere. The withholding side requires notice immediately by filing CT-941 for the current quarter. There is no comfortable reading of that word, and it sets the tone for how the state treats wind-downs generally.
Questions and answers
Can my accountant close my Connecticut sales tax account?
No. A third party cannot close a client's account in myconneCT. We can prepare the final return, tell you exactly what to click and in what order, and handle everything else, but the closure itself has to be done from your own login.
Do I really have to post my permit back?
Yes. Connecticut asks for the permit to be returned to DRS at 450 Columbus Blvd, Suite 1, Hartford CT 06103, with the last day of business and, if the business was sold, the name of the successor written on the back.
Where is the close option in myconneCT?
Open the More menu, find the Taxpayer's Updates group, and select Close Accounts. You enter a date of closure for each account you are closing.
New York told me to destroy my certificate. Is Connecticut the same?
No, and this is worth getting right. New York says it is not necessary to return your Certificate of Authority and that you should destroy your copy. Connecticut wants its permit posted back. The states genuinely differ.
What do you need from me to start?
The legal name and Connecticut Tax Registration Number, the last day of business, the successor's name if it was sold, the figures for the final period, and confirmation of who holds the myconneCT login.
Agency details verified 2026-08-03