Connecticut Sales Tax Guide for eCommerce Businesses
Connecticut Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
Connecticut's Sales Tax Authority
State Phone Information
860-297-5962
Member of the Streamlined Sales Tax Governing Board?
No
Tax percent range for remote sellers in Connecticut
6.25%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Conneticuit?
If you have nexus in Connecticut you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Connecticut charge sales tax on shipping?
Yes
Do you have physical nexus in Conneticuit?
A seller has physical nexus in Colorado if they have any of the following:
An office or place of business
An employee present in the state for more than 2 days per year
Goods in a warehouse
Ownership of real or personal property
Delivery of merchandise in Connecticut in vehicles owned by the taxpayer
Independent contractors or other representatives in Connecticut for more than 2 days per year
Do you have economic nexus in Connecticut?
Connecticut's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
& 200 transactions
Economic Nexus Evaluation Period
Previous 12 Months
Economics Nexus Effective Date
December 1, 2018
What types of sales are included in Connecticut's Economic Nexus Sales Threshold?
Retail sales and marketplace sales made by individual sellers are included.
How does Connecticut treat exempt transactions when calculating economic nexus?
Prior to July 1, 2019: Exempt sales are included in the sales threshold; sales for resale are excluded from the transaction test; exempt services are excluded from the sales and transaction test as of July 1, 2019: Exempt sales and exempt services are included in the sales threshold, as are sales through an online marketplace; exempt sales and exempt services (except sales for resale) are excluded from the transaction threshold
Does Connecticut have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Connecticut sales tax returns are always due the last day of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day
How often are Sales Tax Returns filed?
Monthly, Quarterly or Yearly
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Use the Connecticut Department of Revenue Services website to file online
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