Sales tax permit · Connecticut

How to Get a Connecticut Sales and Use Tax Permit

The short answer. In Connecticut, the registration a business must hold before it makes sales subject to Connecticut sales tax is a Connecticut sales and use tax permit, issued by the Connecticut Department of Revenue Services.

Connecticut Sales and Use Tax Permit at a Glance

What Connecticut calls it	Connecticut Sales and Use Tax Permit
Issued by	Connecticut Department of Revenue Services
How to apply	Online
Fee	$100 per location (see Cost)
Security deposit or bond	May be required
Expires	Renewed every 2 years
Several locations	One for each location
Local sales tax	No local tax
Threshold for sellers outside the state	$100,000 in sales and 200 separate transactions

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

Who Needs a Connecticut Sales and Use Tax Permit

Every person who engages in or transacts business as a seller in Connecticut must first hold a sales and use tax permit, applying for one for each place of business.

For a seller outside Connecticut, the economic nexus threshold is $100,000 in sales and 200 separate transactions in the twelve-month period ending on the September 30 just before the monthly or quarterly period being determined. Both figures must be met. Connecticut's own rule sets which sales count toward it and when registration must follow.

How to Apply

You apply to the Connecticut Department of Revenue Services. Applications are filed online. Go to Connecticut's registration page.

Connecticut requires your registration to be displayed at the place of business.

What It Costs

The sales and use tax permit costs $100 for each location. The $100 fee is paid once, when you first apply, for each permit, and you need a permit for each place of business. Renewal and replacement permits are free.

Connecticut may require security, such as a bond or deposit. The Department can require a security deposit only from a person who owes sales tax that has been final and unpaid for 90 days or more, with appeals exhausted or lapsed, or who has failed to file three or more returns. The amount is capped at six times the person's estimated average liability for a filing period.

Does It Expire?

The sales and use tax permit is renewed every 2 years. The permit expires every two years on the anniversary of its issue, and DRS renews it automatically at no cost while your account is active and in good standing.

More Than One Location

A business needs a separate sales and use tax permit for each place of business in Connecticut.

Local Sales Taxes in Connecticut

Connecticut has no local sales tax, so there is no local registration for it.

More for Connecticut Businesses

Connecticut resale certificate, for buying inventory for resale.
Sales tax nexus checker, to see which other states your sales may require you to register in.
Connecticut LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Connecticut, for selling only through a marketplace.

Frequently Asked Questions

: Every person who engages in or transacts business as a seller in Connecticut must first hold a sales and use tax permit, applying for one for each place of business. Connecticut calls the registration a Connecticut sales and use tax permit. For a seller outside Connecticut, the economic nexus threshold is $100,000 in sales and 200 separate transactions in the twelve-month period ending on the September 30 just before the monthly or quarterly period being determined. Both figures must be met. Connecticut's own rule sets which sales count toward it and when registration must follow.
: The sales and use tax permit costs $100 for each location. The $100 fee is paid once, when you first apply, for each permit, and you need a permit for each place of business. Renewal and replacement permits are free. Connecticut may require security, such as a bond or deposit. The Department can require a security deposit only from a person who owes sales tax that has been final and unpaid for 90 days or more, with appeals exhausted or lapsed, or who has failed to file three or more returns. The amount is capped at six times the person's estimated average liability for a filing period.
: The sales and use tax permit is renewed every 2 years. The permit expires every two years on the anniversary of its issue, and DRS renews it automatically at no cost while your account is active and in good standing.
: A business needs a separate sales and use tax permit for each place of business in Connecticut.
: Connecticut has no local sales tax, so there is no local registration for it.

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 law and tax agency say about the registration a business holds before it makes taxable sales, with the sources this page cites. It cannot tell you whether your own business must register: that turns on what you sell, where you sell it from, and how much you sell into the state, and fees, security rules and thresholds change between our reviews. Confirm your own position with the tax agency named on this page before you start selling.

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.

cga.ct.gov/current/pub/chap_219.htmConn. Gen. Stat. chapter 219 (12-407, 12-409, 12-430)
portal.ct.gov/drs/sales-tax/tax-informationDRS: Sales and Use Tax Information
portal.ct.gov/drs/sales-tax/other-helpful-informationDRS: Other Helpful Sales and Use Tax Information
portal.ct.gov/-/media/DRS/Businesses/DRS-143-SUT-FLYER_0823.pdfDRS-143, Sales Tax Information for New Connecticut Businesses (08/23)
portal.ct.gov/drs/businesses/new-business-resource-center/registering-with-drsDRS: Registering Your Business with DRS
portal.ct.gov/drs/drs-forms/registration/register-your-businessDRS: Register Your Business
portal.ct.gov/drs/drs-forms/registration/applicationsregistrationsDRS: Applications/Registration

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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.