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Yes. A foreign business entity, even if inactive or unprofitable or no longer transacting business in Connecticut, is and will proceed to be liable for the Bet for each taxable 12 months (or a part of the taxable 12 months) that it's authorized to transact enterprise in Connecticut as proven by the records of the Secretary of the State. While the actions listed above do not represent transacting enterprise in Connecticut for Bet functions, some of them (such as sustaining an office in Connecticut, proudly owning real or tangible personal property in Connecticut, or transacting an interstate enterprise in Connecticut) represent transacting business in Connecticut for Connecticut earnings tax purposes. S corporation means any corporation which is an S company for federal revenue tax functions. Domestic, when used to explain a enterprise entity, means a enterprise entity formed beneath the legal guidelines of Connecticut. Those laws present a non-exhaustive checklist of activities that, as a result of they don't represent transacting enterprise in Connecticut by a enterprise entity, do not require the filing of certificates or authority or registration with the Secretary of the State. Foreign, when used to describe a enterprise entity, means a business entity that is not a domestic enterprise entity.  Art icle w as g enerated with the he᠎lp ​of G᠎SA C ontent Gener᠎ator Demover si​on

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