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Department of Revenue Services
State of Connecticut Form REG-14 For DRS Use Only
450 Columbus Blvd Ste 1 Application for Commercial Fisherman Connecticut Tax Registration Number
Hartford CT 06103‑1837
(Rev. 04/23) Tax Exemption Permit
Conn. Gen. Stat. § 12-412(40) DRS Entry Number
Commercial Fisherman Tax Exemption Permits are valid for two years from the start date on the permit.
Form REG‑14 can be submitted electronically using myconneCT at portal.ct.gov/DRS-myconneCT.
Social Security Number (Individual)
Please correct
name and
address if — — — — — — — — —
shown Federal Employer ID Number (Other)
incorrectly.
Check one: Check one:
Individual New
Name of vessel Telephone number Partnership Renewal
Corporation Start‑up
– – LLC Business
Home port LLP structure
Fiduciary changed
DMV vessel registration number US Coast Guard documentation number DEEP license number
Form REG-14, Application for Commercial Fisherman Tax Exemption If the start‑up fisherman does not meet all of these requirements, the
Permit, must be completed and filed with the Department of Revenue fisherman is liable for the sales or use tax that would have been due
Services (DRS). The Commercial Fisherman Tax Exemption Permit without the exemption.
is valid for two years from the start date on the permit. If you A start-up fisherman is a person who:
previously received a Commercial Fisherman Tax Exemption Permit, • Was not engaged in commercial fishing as a trade or business in
and you would like to renew it, you must submit a new Form REG‑14 the preceding taxable year; or
at least 30 days prior to the expiration date on the permit. • For the immediately preceding taxable year or, on average, for
To qualify for a Commercial Fisherman Tax Exemption Permit, an the two immediately preceding taxable years, less than 50% of
the fisherman’s gross income as reported for federal income tax
applicant engaged in commercial fishing as a trade or business purposes was derived from commercial fishing.
must certify that:
• At least 50% of last year’s gross income was derived from See Informational Publication 2021(4) , Commercial Fisherman’ s
Guide to Sales and Use Taxes and Estimated Income Tax.
commercial fishing; or
• On average, for the two preceding taxable years, at least 50% of Form REG‑14 can be submitted electronically using
your gross income was derived from commercial fishing. myconneCT at portal.ct.gov/DRS-myconneCT.
To submit through myconneCT:
Enclose a copy of the applicant’s federal income tax return and • Log into myconneCT.
all accompanying schedules for the prior year; or if you meet the • On the Summary screen, click the More… tab.
50% gross income requirement by using the average of the prior • Locate the Tax Exemptions/Certificates group and click the Apply
two years, enclose copies of the federal income tax returns and all for REG-14 Fisherman Tax Exemption hyperlink.
accompanying schedules for the prior two years.
Complete this application in blue or black ink only and mail to:
To qualify for a Commercial Fisherman Tax Exemption Permit, a Department of Revenue Services
start‑up fisherman must satisfy the following requirements: State of Connecticut
• A tax exemption permit as a start‑up fisherman must not have Taxpayer Services Division, Contact Service Center
been issued previously; 450 Columbus Blvd Ste 1
Hartford CT 06103‑1837
• The fisherman intends to carry on commercial fishing as a trade
or business for at least two years after the exemption permit is If you operate more than one vessel, attach a separate sheet listing
issued; and the name, home port, Department of Motor Vehicles (DMV) vessel
registration number, and Department of Energy and Environmental
• For the second year or, on average, for the two years after the tax Protection (DEEP) license number for each vessel. If you are not
exemption permit is issued, not less than 50% of the fisherman’s a Connecticut resident and are not required to have a DMV vessel
gross income as reported for federal income tax purposes will be registration or a DEEP license number, leave these lines blank and
derived from commercial fishing. enter your US Coast Guard documentation number.
Declaration: I declare under penalty of law that I have examined this application (including any accompanying schedules and statements)
and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return
or document to DRS is a fine of not more than $5,000, imprisonment for not more than five years, or both.
Signature of owner, partner, LLC member, or corporate officer Title Date
For DRS Use Only
Approved Commissioner’s
authorized agent
Denied Title _____________________________________________________ Date
Visit us at portal.ct.gov/DRS for more information.
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