Do I have to charge sales tax for online sales in Connecticut?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into Connecticut or 200 separate transactions over 12 months, you must register with the Connecticut Department of Revenue Services and charge the buyer's destination rate.
Connecticut requires both $100,000 in sales and 200 transactions in the prior 12 months.
Rule summary
How Connecticut treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | 200 separate transactions |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (6.35% in covered Connecticut metros) |
| Registration authority | Connecticut Department of Revenue Services |
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Connecticut Department of Revenue Services or a tax professional before relying on it for filing.
Combined rates in Connecticut
What a taxable purchase actually costs in Connecticut.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in Connecticut?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into Connecticut or 200 separate transactions over 12 months, you must register with the Connecticut Department of Revenue Services and charge the buyer's destination rate.
- Do marketplace sales count toward the Connecticut threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Connecticut Department of Revenue Services guidance before excluding them.
- Which rate does an online seller charge in Connecticut?
- Connecticut sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More Connecticut guides
Other Connecticut rules that change the total.