From Connecticut’s website:
SALES TAX FILING DEADLINE CHANGED
Legislation passed in 2014 changes the due date for filing and paying Connecticut sales and use tax from the last day of the month to the 20th of the month following the close of the reporting period. This change is consistent with tax administration practice in other states, and also applies to the business use tax, room occupancy tax, and prepaid wireless E 911 fee.
To provide fair notice of this change and a reasonable opportunity to make any required systems changes, the Department of Revenue Services (DRS) will implement this legislation for tax periods beginning on or after January 1, 2015. The filing and payment due date for taxes impacted by this change will be:
| MONTHLY | February 20, 2015 |
| QUARTERLY | April 20, 2015 |
| ANNUAL | January 20, 2016 |
