Connecticut State Sales Tax
Sales Tax Rate
Base Rate: 6.350%
Connecticut Sales Tax Facts
Is Connecticut a destination or origin based state? Destination
Is Connecticut a SST Certified State? No
Are zero file returns required in Connecticut? Yes
Is shipping taxable in Connecticut? Yes, if the item is taxable, so is the shipping.
Connecticut Nexus Information
Triggers for Nexus
Independent contractors or representatives
Does Amazon Have Warehousing in Connecticut?
Connecticut Filing Dates
January collections – February 28
February collections – March 31
March collections – April 30
April collections – May 31
May collections – June 30
June collections – July 31
July collections – August 31
August collections – September 30
September collections – October 31
October collections – November 30
November collections – December 31
December collections – January 31
Q1 – April 30
Q2 – July 31
Q3 – October 31
Q4 – January 31
Other Connecticut Sales Tax Information
Filing Requirements: For tax periods beginning on or after January 1, 2014 Sales & Use Tax Returns MUST be electronically filed through the Taxpayer Service Center.
What Will You Need: Identify the licenses you may need to start your business. Visit the CT’s Business Response Center.