Connecticut LLC Glossary

Key terms for Connecticut LLC formation under the Connecticut Uniform LLC Act For formation, see our LLC guide.

Business Entity Tax (BET) — 0.75% tax on modified gross receipts for businesses with CT gross receipts over $200,000. Functions as a minimum tax (credits against income tax).

Certificate of Organization — The formation document creating a Connecticut LLC, filed with the Secretary of State ($120). Equivalent to "Articles of Organization" in other states.

CONCORD — Connecticut Online Resource for Corporate Data. The Secretary of State's electronic filing and search portal at business.ct.gov.

Connecticut Uniform LLC Act — the Connecticut Uniform LLC Act (revised 2017, effective 2022). Based on RULLCA — one of the most modern LLC statutes in the country.

myconneCT — The CT Department of Revenue Services' online tax filing portal for sales tax returns, income tax, and other DRS filings.

Pass-Through Entity Tax (PET) — Connecticut's elective tax (since 2018) allowing LLCs to pay state income tax at entity level (6.99%), making it federally deductible and bypassing the $10,000 SALT cap.

RULLCA — Revised Uniform Limited Liability Company Act. The model law on which Connecticut's 2017 LLC Act revision is based.

Registered Agent — Individual or entity with a physical CT street address designated to receive service of process and official correspondence.