The Connecticut (CT) state sales tax rate is currently 6.35%.
Connecticut raised the sales and use tax rate to 6.35% in July, 2011. During 2011 legislation, Connecticut passed the enactment of what is commonly called an “Amazon law” requiring e-commerce businesses who have marketing affiliates located within the state to collect and remit sales tax on items shipped to Connecticut residents.
Amazon.com is building a fulfillment center in Connecticut. This physical presence, or nexus, ensures a sales tax obligation for Amazon and many sellers participating in Amazon’s Seller Central and Fulfillment By Amazon (FBA) programs.
Retailers in Connecticut are required to collect and remit tax on the sale of goods and services. Goods are taxable unless specifically exempted under state law. Services are only taxable if specifically enumerated under state law
How to Register
All entities engaged in the sale, rental, or lease of goods and/or services, or the operation of a hotel or related lodging house are required to register with the State of Connecticut. Registration is required in order to obtain a Connecticut Sales and Use Tax Permit using one of three ways: Registration is achieved using one of three methods:
- Online using the Taxpayer Service Center
- Completing and mailing the paper form Reg-1
- In person by visiting any of the revenue offices
How to File and Pay
Effective January 2014, e-filing is now required for all major business taxes including sales tax.
All tax returns must be electronically filed through the Taxpayer Service Center on or before the last day of the month following the end of the filing period. Other dates are as follows:
Monthly filing due dates are the last day of the month following the end of the filing period.
Quarterly filing due dates are the last day of January, April, July and October.
Annual filing due dates are the last day of January.
Avalara Sales and Use Tax Products for Connecticut
AvaTax – AvaTax is a powerful, online sales tax compliance solution that provides all businesses with a level of sales tax automation that until now has been available only to Fortune 500 companies. AvaTax’s transaction-based service model and seamless integration into business applications gives you rapid access to all jurisdiction assignments and real-time sales tax calculations. Cutting-edge technologies and superior processing logic can manage even the most complicated tax issues, such as situs, nexus, tax tiers, tax holidays, exemptions, certificate management and product taxability rules.
TrustFile - Avalara TrustFile provides detailed sales tax reporting for online sellers. Allowing businesses to know exactly where, when and how much to file. Ecommerce business owners can use TrustFile to determine whether or not they are collecting the right amount of sales tax in each individual state, and then store a record of their sales tax history securely in the cloud for free.