Connecticut Administrative Code
Title 12 - Taxation
214 - Corporation Business Tax
Section 12-214-1 - Carrying on, or having the right to carry on, business

(1) owning or leasing (as lessee) real property;

(2) maintaining an office, or compensating its employee for the use of his home if such employee works from such home; if its property, including product samples, brochures and advertising materials, and instructions on product usage, is stored in such home; and if the address or telephone number of such home is listed in its advertisements and public announcements;

(3) selling tangible personal property (as opposed to soliciting orders therefor);

(4) performing or soliciting orders for services;

(5) selling or soliciting orders for real property;

(6) maintaining a stock of inventory in a public warehouse;

(7) having an employee, wherever based: engage in managerial or research activities; make collections on regular or delinquent accounts; offer technical assistance and training to its customer or user of its product after the sale; repair or replace faulty or damaged goods; install or assemble its product; visit its customer or user of its product to determine customer or user satisfaction; pick up returned merchandise from its customer or user of its product; rectify or assist in rectifying any product, credit, shipping or similar complaint arising from the purchase or use of its product; verify the destruction of damaged merchandise; coordinate the delivery of merchandise, whether or not special promotions are involved; distribute replacement parts; inspect the installation of its product by its customer or user of its product; or conduct credit investigations or arrange for credit and financing for its customer or user of its product;

(8) delivering merchandise inventory on consignment to its distributors or dealers;

(9) owning or leasing (as lessee) personal property which is not related to solicitation of orders; and

(10) participating in the approval of servicing distributors and dealers where its customer or user of its product can have such product serviced or repaired.

(1) in the case of a company incorporated or organized under the laws of this state, the secretary of the state has endorsed its certificate of incorporation. A company shall thereafter have such right until a certificate of dissolution is filed as required by Section 33-376(d), 33-377(b), 33-383(d) or 33-387(d).

(2) in the case of a company incorporated or organized under the laws of another state, the secretary of the state has issued to it a certificate of authority. A company shall thereafter have such right until a certificate of withdrawal is filed as required by Section 33-408(c) or until a certificate of revocation is filed as required by Section 33-409(c).