Connecticut economic nexus threshold for sales tax
Data version 2026-Q3 · reviewed 2026-07-14
If you sell into Connecticut without a physical presence, you may still be required to register for, collect, and remit sales tax once your sales cross the state's economic nexus threshold. Here is where Connecticut stands.
Connecticut threshold at a glance
| Revenue threshold | $100,000 |
|---|---|
| Transaction threshold | 200 transactions |
| How they combine | Revenue AND transactions |
| Measurement period | 12-month period ending September 30 |
| State sales-tax rate | 6.35% |
What this means for remote sellers
Connecticut requires both tests to be met. You establish economic nexus only if your sales reach $100,000 AND you make 200 or more separate transactions during 12-month period ending september 30.
How Connecticut compares to other states
Connecticut's $100,000 revenue threshold is the most common in the country — 42 jurisdictions use it. It is one of only 2 jurisdictions that require both the revenue and transaction thresholds to be met. Its 6.35% base sales-tax rate sits above the roughly 5.7% average state rate.
How the Connecticut threshold is measured
Connecticut measures the threshold over 12-month period ending September 30. Gross sales generally include taxable and (in many states) exempt sales; rules on marketplace-facilitated sales vary. Verify the specifics with the Connecticut department of revenue.
Do marketplaces collect Connecticut sales tax?
Connecticut requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit Connecticut sales tax on sales made through them. If you sell only through those marketplaces, the platform generally collects the tax for you. Sales you make directly — through your own website or store — still count toward your Connecticut economic nexus threshold and remain your responsibility. Whether marketplace-facilitated sales also count toward your own threshold varies, so confirm with the Connecticut Department of Revenue Services.
What to do if you've crossed it
- Register with the Connecticut Department of Revenue Services for a sales-tax permit.
- Begin collecting tax on taxable sales to Connecticut customers.
- File and remit on the schedule the state assigns.
- Confirm treatment of marketplace sales and any local taxes with a professional.
Not sure where you stand?
Check your economic nexus exposure across all 50 states and DC in seconds — free.
Tools to get compliant
Triggered nexus somewhere? These tools handle registration, collection, filing, and remittance so you don't have to.
Some links here are partner links (we may earn a commission at no extra cost to you). For partners marked "introduce me," choosing it shares the contact details you enter with that partner — only with your consent — so they can reach out. We only list tools we'd point a seller to.
Connecticut economic nexus FAQ
What is the economic nexus threshold in Connecticut?
Connecticut requires both tests to be met. You establish economic nexus only if your sales reach $100,000 AND you make 200 or more separate transactions during 12-month period ending september 30.
Do remote sellers have to collect Connecticut sales tax?
If your sales into Connecticut cross the threshold ($100,000 or 200 transactions) during 12-month period ending september 30, you generally must register, collect, and remit Connecticut sales tax.
Does Connecticut count the number of transactions?
Yes. Connecticut requires both $100,000 in sales AND 200 or more transactions.
When did Connecticut's economic nexus rules take effect?
Connecticut began enforcing economic nexus on December 1, 2018. Economic nexus stems from the 2018 South Dakota v. Wayfair Supreme Court decision; states phased in their rules afterward. Note: Both thresholds must be met (revenue AND transactions).
What is the sales tax rate in Connecticut?
Connecticut's statewide base sales-tax rate is 6.35%. Local jurisdictions may add their own tax, so the total rate at a given address is often higher. Once you establish nexus, you collect at the combined state and local rate for the destination.
Do marketplaces like Amazon collect Connecticut sales tax?
Yes. Connecticut requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit sales tax on sales made through them. Sales you make directly, through your own website or store, still count toward your Connecticut economic nexus threshold.
How do I register for a Connecticut sales tax permit?
Register with the Connecticut Department of Revenue Services. You will need your business information and the date you first crossed the threshold. After registering, the state will assign a filing frequency based on your sales volume.
Related states
Informational only — not legal or tax advice. Verify with the Connecticut department of revenue and a qualified professional.