Connecticut Sales Tax Rules and Regulations - Taxify

Connecticut State Sales Tax

Quick Guide

Contact Information

Website: www.ct.gov
Phone: (860) 297-5962

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

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in Connecticut?

No

Connecticut Filing Dates

Monthly

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

Quarterly

Q1 – April 30
Q2 – July 31
Q3 – October 31
Q4 – January 31

Annual

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.

Register For a Sales Tax License: You may register on-line using DRS Fast-File or Form REG-1, Business Taxes Registration Application, to register for a Sales and Use Tax Permit.

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