Sales tax economic nexus threshold in Connecticut (2026)
The economic nexus threshold for remote sellers in Connecticut is $100,000 in sales AND 200 separate transactions: both are needed. Measured over: 12-month period ending on the September 30 before the tax period.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | 200 transactions |
| How the tests combine | Sales AND transactions (both are needed) |
| Measurement period | 12-month period ending on the September 30 before the tax period |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2018-12-01. Facilitator threshold: At least $250,000 of facilitated retail sales in the prior twelve-month period (October 1 to September 30). |
| Last verified | 2026-10-08 |
| Source | Connecticut Department of Revenue Services: Registering with DRS https://portal.ct.gov/drs/businesses/new-business-resource-center/registering-with-drs |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
The full 51-row CSV edition is being prepared for sale.