Connecticut sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority.
Connecticut: rate, nexus & administration.
- State rate
- 6.35%
- Local rates
- No local sales taxes
- Economic nexus
- $100,000 and 200 transactions · effective July 1, 2019Both prongs must be met, measured over the 12 months ending September 30; lowered from $250,000 (original rule December 1, 2018).Controlling authority: Conn. Gen. Stat. § 12-407(a)(12)(L) ↗
- Marketplace facilitator
- Yes — effective December 1, 2018
- Streamlined (SST)
- Not a member
- Administered by
- Connecticut Department of Revenue Services ↗
What to watch in Connecticut
- One of only two states where the nexus test is conjunctive — a seller must exceed both the dollar and transaction thresholds.
- SaaS sold for business use is taxed at a reduced 1% rate; personal-use digital goods at the full 6.35%.
- Special rates apply to meals (7.35%) and certain luxury goods (7.75%).
Rates, thresholds, and taxability change mid-year — verify against the Connecticut Department of Revenue Services before advising. In L3i, every determination is cited to the controlling authority.
The Connecticut voluntary disclosure agreement.
Behind in Connecticut? There’s a front door. The voluntary disclosure agreement lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Connecticut Department of Revenue Services ↗ · also reachable through the MTC multistate voluntary disclosure program. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Connecticut, in brief.
What is the economic nexus threshold in Connecticut?
$100,000 and 200 transactions, effective July 1, 2019. Both prongs must be met, measured over the 12 months ending September 30; lowered from $250,000 (original rule December 1, 2018). Once the threshold is crossed, remote sellers must register with the Connecticut Department of Revenue Services and begin collecting.
What is the sales tax rate in Connecticut?
The state sales tax rate is 6.35%. No local sales taxes.
Do marketplace facilitators collect Connecticut sales tax?
Yes — marketplace facilitators have been required to collect since December 1, 2018. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Connecticut sales tax?
Register with the Connecticut Department of Revenue Services before collecting — a remote seller must register once it crosses the economic nexus threshold ($100,000 and 200 transactions).
Does Connecticut offer a voluntary disclosure agreement (VDA)?
Yes — the Connecticut Department of Revenue Services administers a voluntary disclosure agreement with a lookback of 36 months (3 years). Penalties are generally waived; interest is generally still due. An advisor can approach the state anonymously before disclosing the client’s identity.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Connecticut determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Connecticut question starts further ahead.
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