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Connecticut sales tax, explained.

Thresholds, rates, taxability, filing schedules, and the DRS — everything a remote seller needs to know about Connecticut, on one page.

Economic nexus threshold
$100,000
Statewide base rate
6.35%
Transaction threshold
200
HartfordBridgeportNew HavenStamfordWaterbury
Connecticut · major filing jurisdictions
Nexus · Connecticut

When you owe sales tax in Connecticut.

Connecticut's economic nexus rule uses an AND test — you must exceed both the $100,000 sales threshold and the 200-transaction threshold in the same 12-month measurement window to trigger an obligation. Crossing only one of the two does not create economic nexus. Physical presence, however, creates nexus immediately from the first sale regardless of volume.

Economic nexus
Threshold
$100,000 in sales AND 200 or more separate transactions into Connecticut
Measurement type
Both conditions must be met — sales dollars and transaction count are each required; neither alone is sufficient
Measurement period
Preceding 12 months ending September 30
Included
Retail sales delivered into Connecticut; refunds and sales to resale customers are excluded from the count
Marketplaces
Marketplace-facilitated sales are not excluded from the threshold calculation — only refunds and resale transactions are carved out, so platform sales count toward both the dollar and transaction totals
Physical nexus
Employees / remote staffOffice or leased propertyWarehouse · inventory · 3PLAgents and representativesConstruction projects

Any physical presence in Connecticut — including a single remote employee working from home in the state — creates nexus from day one, with no minimum sales requirement. Third-party fulfillment warehousing is also a common trigger for out-of-state sellers.

Rates · Connecticut

What you'll collect, statewide.

Connecticut levies a single flat statewide rate of 6.35% — there are no county or local add-ons. Every jurisdiction in the state collects at the same rate, though a reduced 1% rate applies to certain computer and data processing services sold to businesses.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
ConnecticutStatewide rate6.35%6.35%6.35%1%0%
Hartford6.35%6.35%6.35%1%0%
Bridgeport6.35%6.35%6.35%1%0%
New Haven6.35%6.35%6.35%1%0%
Stamford6.35%6.35%6.35%1%0%
Waterbury6.35%6.35%6.35%1%0%

Connecticut has no local or county sales taxes — the rate is identical statewide. The SaaS column reflects the reduced 1% rate on computer and data processing services; see the taxability section for details. Rates verified as of June 11, 2026.

Need the exact rate for one address or invoice? Our calculator returns the correct Connecticut rate for any transaction, including the reduced rate for qualifying computer services.

Open the sales tax calculator
Taxability · Connecticut

Is your product taxable here?

Connecticut is one of the few states that taxes both SaaS and digital goods, making it an important state for software and digital businesses to get right.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into Connecticut are taxed at the flat 6.35% statewide rate, with no local add-ons to calculate.
SaaS & cloud softwareTaxableConnecticut taxes computer and data processing services — including SaaS — at a reduced rate of 1% for both B2B and B2C sales. This reduced rate is set under Connecticut General Statutes Section 12-408(1).
Digital goodsTaxableElectronically delivered digital products, including downloaded software, e-books, music, and other digital content, are taxed at the standard 6.35% rate.
Professional servicesNot taxableConsulting, legal, accounting, and similar professional services are generally exempt from Connecticut sales tax.
General servicesNot taxableMost general services that do not involve the sale of tangible personal property or enumerated digital products are exempt in Connecticut.
Bundled hardware + softwarePartialWhen hardware and software are sold together, the hardware is taxed at 6.35% and the software component may qualify for the 1% rate if separately stated on the invoice.
Filings · Connecticut

Filing schedules and due dates.

The Connecticut Department of Revenue Services assigns your filing frequency at registration based on expected tax liability and adjusts it over time. All returns are filed through myconneCT using Form OS-114.

FrequencyReturnDue dateWho it applies to
MonthlyMost common for larger sellersOS-114, Sales and Use Tax Return (filed via myconneCT)Last day of the month following the reporting monthSellers with higher Connecticut tax liability, as assigned by the DRS
QuarterlyOS-114, Sales and Use Tax Return (filed via myconneCT)Last day of the month following the close of the quarter — Apr 30, Jul 31, Oct 31, Jan 31Mid-volume sellers with moderate Connecticut tax liability
AnnualOS-114, Sales and Use Tax Return (filed via myconneCT)January 31 for the prior calendar yearSmall sellers with low annual Connecticut tax liability

Crossed both thresholds, or about to?

A Commenda expert will review your Connecticut exposure, register you with the DRS, and take over the filing calendar — usually within a week.

The state authority

DRS — Connecticut's tax office.

The Connecticut Department of Revenue Services administers sales and use tax through its myconneCT online portal. One login covers registration, returns, payments, and correspondence — there are no separate local portals because Connecticut has no local sales taxes.

business.ct.gov

Registration requires a Tax Portal username and password; have your business entity details and projected Connecticut sales ready. A State Tax ID is assigned after registration.

What you can do there
  • Register for a sales tax permit

    Connecticut seller permits are obtained through myconneCT. Out-of-state sellers register using the same portal — no separate remote-seller application.

  • File Form OS-114 and pay

    All sales and use tax returns are filed as OS-114 through myconneCT. Payments are processed in the same session via ACH or credit card.

  • Verify the statewide rate

    Connecticut's flat 6.35% rate applies statewide — the DRS site confirms current rates and any reduced-rate categories.

  • Verify an exemption certificate

    Check that a customer's Connecticut resale or exemption certificate is valid before honoring the exemption on a sale.

Exposure & exemptions · Connecticut

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

Connecticut participates in the Multistate Tax Commission's National Nexus Program, and the DRS also accepts voluntary disclosures directly from sellers with unregistered back-period liability.

Lookback
Typically 3 years under a voluntary disclosure agreement — versus a longer exposure window if the DRS initiates contact
Penalties
Generally waived under a voluntary disclosure agreement accepted by the DRS
Interest
Still due on unpaid tax — interest relief is not part of the standard VDA
Unfiled returns
No statute of limitations runs until a return is filed; voluntary disclosure stops the clock

Exemption certificates accepted

Collect a valid certificate at the time of sale and keep it on file — Connecticut places the burden of proof on the seller to substantiate an exemption claim.

Resale
Connecticut Resale Certificate (Form CERT-119) or the purchaser's Connecticut sales tax permit number
Multi-state
MTC Uniform Sales and Use Tax Exemption Certificate accepted; Connecticut is a member of the Streamlined Sales Tax (SST) program
Nonprofit
Qualifying exempt organizations use Form CERT-119 or CERT-120; the DRS issues specific exemption permits to qualifying nonprofits
Manufacturing
Machinery and equipment used directly in manufacturing qualify for exemption under Connecticut General Statutes Section 12-412(34)

FAQ · Connecticut

Connecticut questions, answered.

The questions remote sellers ask us most about Connecticut.
Read our FAQ library

AND. Connecticut requires both $100,000 in sales and 200 or more separate transactions into the state during the same 12-month period ending September 30. If you hit the dollar threshold but have fewer than 200 transactions — or vice versa — you have not triggered economic nexus. Both conditions must be met simultaneously.

Yes, but at a reduced rate. Connecticut taxes computer and data processing services — the category that covers SaaS — at 1% rather than the standard 6.35%. This applies to both B2B and B2C sales. The reduced rate is set by Connecticut General Statutes Section 12-408(1) and applies statewide.

Yes. Connecticut taxes electronically delivered digital products — including downloaded software, e-books, music, and streaming content — at the standard 6.35% statewide rate. This puts Connecticut among the stricter states for digital businesses.

No. Connecticut imposes a single flat statewide rate of 6.35% with no county or municipal add-ons. Every address in the state collects at the same rate, which makes rate calculation straightforward compared to home-rule states like Illinois or Colorado.

Connecticut measures the preceding 12 months ending September 30. If you exceed both $100,000 in sales and 200 transactions in that window, your obligation begins. The September 30 cutoff is unusual — most states use a calendar year — so track it separately if you monitor multiple states.

Yes. Connecticut's exclusions are limited to refunds and sales to resale customers. Sales made through a marketplace facilitator — even when the marketplace collects and remits the tax — count toward both the sales-dollar and transaction-count totals for your economic nexus calculation.

Form OS-114, Sales and Use Tax Return, filed through the myconneCT portal at business.ct.gov. The same form covers monthly, quarterly, and annual filers. Returns are due by the last day of the month following the close of the reporting period.

Yes. Commenda monitors your Connecticut exposure across both the dollar and transaction thresholds, registers you with the DRS when you cross both tests, calculates the right rate — including the 1% SaaS rate — on every transaction, and files each OS-114 return on schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.