Connecticut Sales Tax Nexus: Economic Nexus Threshold (2026)
Connecticut's economic nexus threshold for remote sellers is $100,000 in sales and 200 transactions (both tests must be met), measured over the 12-month period ending September 30 immediately preceding the monthly or quarterly period for which tax liability is determined. Marketplace sales count toward Connecticut's threshold. Inventory or another physical presence in Connecticut generally creates nexus regardless of sales.
Connecticut sales tax nexus: key facts
| Sales threshold | $100,000 |
|---|---|
| Transaction threshold | 200 transactions |
| Test | Sales AND transactions (both required) |
| What counts | Gross receipts of at least $100,000 from retail sales into Connecticut AND 200 or more retail sales into Connecticut. |
| Measurement period | 12-month period ending September 30 immediately preceding the monthly or quarterly period for which tax liability is determined |
| Marketplace sales count toward your threshold? | Yes, counted |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 6.35% |
| Local sales taxes | No |
| Current threshold effective | July 1, 2019 |
| Recent change | None found in our research |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Quick check: do you have nexus in Connecticut?
Enter your Connecticut sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the Connecticut threshold
We did not find a specific start-date rule for Connecticut in the sources reviewed. Check the official guidance before you begin collecting.
- Confirm the numbers. Check your Connecticut sales against the measure and period in the key facts above.
- Register before you collect. Use Connecticut's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge Connecticut sales tax on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in Connecticut
Inventory or other property in the state (including Amazon FBA or 3PL warehouse inventory), employees, or an office generally creates physical-presence nexus regardless of the economic threshold. DRS OCG-8: an out-of-state retailer with tangible personal property on a marketplace facilitator's premises in Connecticut must register even if under the thresholds.
Marketplace sellers in Connecticut
Do marketplace sales count toward your own threshold? Yes, counted.
DRS OCG-8 (marketplace facilitators) states the remote seller annual threshold 'includes sales made through a marketplace facilitator'. Sellers that sell only through collecting facilitators still register but can check the box indicating marketplace-only sales (annual filing).
Other things to know about Connecticut
- Connecticut uses an AND test: both $100,000 in gross receipts and 200+ retail sales are required (one of only two AND states, with New York).
- The look-back period is the 12 months ending September 30, so the obligation typically starts October 1.
- Single statewide 6.35% rate with no local sales taxes (higher rates apply to certain luxury items, meals and other categories).
- The dollar threshold was lowered from $250,000 to $100,000 effective 7/1/2019.
Frequently asked questions
What is the Connecticut economic nexus threshold?
$100,000 in sales and 200 transactions (both tests must be met), measured over the 12-month period ending September 30 immediately preceding the monthly or quarterly period for which tax liability is determined. What counts: Gross receipts of at least $100,000 from retail sales into Connecticut AND 200 or more retail sales into Connecticut.
Do marketplace sales count toward the Connecticut threshold?
Yes, counted. DRS OCG-8 (marketplace facilitators) states the remote seller annual threshold 'includes sales made through a marketplace facilitator'. Sellers that sell only through collecting facilitators still register but can check the box indicating marketplace-only sales (annual filing).
Does FBA or 3PL inventory in Connecticut create nexus?
Inventory or other property in the state (including Amazon FBA or 3PL warehouse inventory), employees, or an office generally creates physical-presence nexus regardless of the economic threshold. DRS OCG-8: an out-of-state retailer with tangible personal property on a marketplace facilitator's premises in Connecticut must register even if under the thresholds.
Does Connecticut have a transaction-count test?
Yes: 200 transactions. Connecticut requires both the dollar and the transaction test to be met.
Crossed the Connecticut threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Connecticut's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://portal.ct.gov/drs/businesses/new-business-resource-center/registering-with-drs
- portal.ct.gov: https://portal.ct.gov/-/media/DRS/Publications/OCG/OCG-8.pdf
- portal.ct.gov: https://portal.ct.gov/drs/legislative-summaries/2019-legislative-updates/regular-session-state-tax-legislation-overview
- streamlinedsalestax.org: https://www.streamlinedsalestax.org/for-businesses/remote-seller-faqs/remote-seller-state-guidance
