CT Pay-When-Paid Tax Reporting Requirements – Connecticut Department of Revenue Services

Pay-When-Paid Method for Materialmen Over the course of the last 15 to 20 years, the Connecticut Department of Revenue Services (“DRS”, i.e. the Taxman) has grappled with how to deal with when and how use and sales taxes are to be reported when a subcontractor or supplier has a “pay-when-paid” clause in their contract. The […]