Resale certificate · Connecticut

How to Use the Connecticut Sales & Use Tax Resale Certificate

The short answer. The Connecticut Sales & Use Tax Resale Certificate is the document a business gives a supplier to buy goods for resale without paying Connecticut sales tax. The buyer fills in and signs the Connecticut Sales & Use Tax Resale Certificate and gives it to the seller. The certificate must be substantially in the form the Commissioner prescribes.

Resale Certificates in Connecticut at a Glance

What Connecticut calls it	Sales & Use Tax Resale Certificate
How you get it	The buyer fills it in
Documents accepted	The state's rule, set out below
Blank form	Download it from the state
Who may give one	Depends on the circumstances
MTC uniform certificate	Accepted, with conditions
Streamlined Sales Tax certificate	Not confirmed
How long it lasts	Valid for 3 years, with conditions
Blanket certificate	Allowed
What protects the seller	Relief from the burden of proof only, see below
Seller keeps it for	At least 6 years
Law	Connecticut statute and regulation, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in Connecticut

Whether a buyer must hold a Connecticut sales and use tax permit to buy for resale depends on the circumstances. A buyer registered in Connecticut enters its Connecticut tax registration number. A buyer not required to hold a Connecticut permit enters its home state tax number (or its FEIN if it has none) and attaches a statement that it is not required to hold a Connecticut permit. The statute refers to a buyer holding a Connecticut permit, so confirm with the Department of Revenue Services if you rely on the out-of-state route.

The buyer fills in and signs the Connecticut Sales & Use Tax Resale Certificate and gives it to the seller.

Which Documents Are Accepted

The certificate must be substantially in the form the Commissioner prescribes.

Connecticut accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate, with conditions. Connecticut accepts it as a resale certificate only, not as an exemption certificate for any other purpose.

We have not confirmed whether Connecticut accepts the Streamlined Sales Tax Certificate of Exemption; check with the Connecticut Department of Revenue Services.

What the certificate must contain is set by Connecticut law, cited in the sources.

How Long It Lasts

The Connecticut Sales & Use Tax Resale Certificate is valid for 3 years. This applies to a blanket certificate, which must be renewed at least every three years; a certificate for one purchase covers that purchase. It is valid only while you buy those items for resale.

One blanket certificate may cover repeat purchases from the same seller.

For Sellers Who Accept One

Under Connecticut's law, a seller that takes a resale certificate in good faith is relieved of the burden of proving the sale was for resale.

The state says a seller should keep the certificate at least 6 years.

Worth Knowing in Connecticut

Mark the certificate 'Blanket Certificate' if it is to cover a continuing line of purchases. A seller cannot accept your tax registration number alone in place of a signed certificate.

More for Connecticut Businesses

Connecticut's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
Connecticut LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Connecticut, for selling through a marketplace.

Frequently Asked Questions

: Connecticut calls it the Sales & Use Tax Resale Certificate. The buyer fills in and signs the Connecticut Sales & Use Tax Resale Certificate and gives it to the seller.
: Whether a buyer must hold a Connecticut sales and use tax permit to buy for resale depends on the circumstances. A buyer registered in Connecticut enters its Connecticut tax registration number. A buyer not required to hold a Connecticut permit enters its home state tax number (or its FEIN if it has none) and attaches a statement that it is not required to hold a Connecticut permit. The statute refers to a buyer holding a Connecticut permit, so confirm with the Department of Revenue Services if you rely on the out-of-state route.
: Connecticut accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate, with conditions. Connecticut accepts it as a resale certificate only, not as an exemption certificate for any other purpose. We have not confirmed whether Connecticut accepts the Streamlined Sales Tax Certificate of Exemption; check with the Connecticut Department of Revenue Services.
: The Connecticut Sales & Use Tax Resale Certificate is valid for 3 years. This applies to a blanket certificate, which must be renewed at least every three years; a certificate for one purchase covers that purchase. It is valid only while you buy those items for resale. One blanket certificate may cover repeat purchases from the same seller.
: Under Connecticut's law, a seller that takes a resale certificate in good faith is relieved of the burden of proving the sale was for resale. The state says a seller should keep the certificate at least 6 years.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified Connecticut sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

portal.ct.gov/drs/publications/informational-publications/2009/ip-200915-notice-to-retailers-on-sales-and-use-tax-resale-certificatesIP 2009(15), Notice to Retailers on Sales and Use Tax Resale Certificates
portal.ct.gov/-/media/drs/forms/1995forms/resale-certificate.pdfSales & Use Tax Resale Certificate, with Regulations 12-426-1 and 12-426-23 reprinted
portal.ct.gov/DRS/DRS-Forms/Sales-Tax-Forms/Other-SUT-FormsDRS Other Sales and Use Tax Forms
cga.ct.gov/current/pub/chap_219.htmConn. Gen. Stat. Chapter 219, Sec. 12-410 Presumptions and resale certificates
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfUniform Sales & Use Tax Resale Certificate, Multijurisdiction (revised 10/14/2022), note 7
streamlinedsalestax.org/state-details/georgiaStreamlined Sales Tax Governing Board, list of full and associate member states
Law on resale certificates in Connecticut: Conn. Gen. Stat. 12-410
eregulations.ct.gov/eRegsPortal/Browse/RCSA/Title_12Subtitle_12-426Section_12-426-1Law on resale certificates in Connecticut: Conn. Agencies Regs. 12-426-1
What the certificate must contain: Conn. Gen. Stat. 12-410(c); Conn. Agencies Regs. 12-426-1; IP 2009(15) Q3

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.