Connecticut Business Tax Filings with Geographic and NAICS Detail

Taxpayer Count, Retail Sales of Goods, and Tax Due at multiple rates are reported for businesses across Connecticut's counties, municipalities, and census tracts. Data is sourced from electronically filed Form OS-114 by the Connecticut Department of Revenue Services. The dataset includes records for multiple Calendar Years and Fiscal Years.

Use Cases

• Analyze the relationship between NAICS Sector and Tax Due at different rates to model industry-specific tax burdens.
• Map Retail Sales of Goods by CT Municipalities or 2020 Connecticut Census Tract Boundaries for spatial economic analysis.
• Compare Taxpayer Count and tax revenue across Planning Regions to assess regional economic disparities.
• Track changes in Retail Sales of Goods and Tax Due at 6.35% Rate over Calendar Year for time-series forecasting.
• Correlate business activity metrics like Retail Sales of Goods with geographic identifiers like Town Code for local economic planning.

Strengths

• Contains 17 distinct columns including NAICS classification, geographic identifiers, and multiple tax rate fields.
• Provides data at multiple geographic resolutions: Counties, Planning Regions, CT Municipalities, and Census Tracts.

Limitations

• Sample size and total row count are unknown, limiting assessment of statistical significance.
• The temporal coverage and specific time_range are not explicitly defined in the provided metadata.

Provenance

Source

Connecticut Department of Revenue Services (DRS) via data.ct.gov.

Collection Method

Collected from mandatory electronic filings of Form OS-114 by registered businesses.

Time Range

Covers multiple Calendar Years and Fiscal Years, but specific start and end years are unknown.

Freshness

Last updated date is listed as 2026-03-17, indicating a future timestamp which may be a data entry error.

Geography

State of Connecticut, with breakdowns by Counties, Planning Regions, Municipalities, and Census Tracts.