At the direction of Governor Ned Lamont, and in recognition of the impact of COVID-19, the Department of Revenue Services (DRS) is providing immediate administrative tax relief to Connecticut small businesses. DRS is granting an automatic extension of filing and payment deadlines for Sales Tax and Room Occupancy Tax.
Businesses who have $150,000 or less in Sales Tax liability between January 1, 2019 and Decmber 31, 2019 qualify for an automatic extension of time to file and pay. Similarly, taxpayers that have $150,000 or less of Room Occupancy Tax liability during the same time period also qualify for relief. A taxpayer that collects both Sales Tax and Room Occupancy Tax must evaluate each tax separately to determine eligibility for relief.
For monthly Sales Tax and Room Occupancy Tax filers, returns and payments due March 31, 2020 and April 30, 2020 are now due May 31, 2020.
For quarterly Sales Tax and Room Occupancy Tax filers, returns and payments due April 30, 2020 are now due May 31, 2020.