Retailers that have two or more places of business for which a seller’s permit is required and have been issued two or more seller’s permits, and have places of business located in two or more Connecticut towns are required to make an additional report annually to the Department of Revenue Services. On each additional report, the retailer must provide a breakdown by Connecticut town of the sales tax they collected for each calendar quarter. (Connecticut Department of Revenue Services Special Notice, July 16, 2004.)