Connecticut
Sales Threshold $100,000
Transaction Threshold 200 transactions
Effective Date December 1, 2018
Included Transactions Gross sales of tangible personal property & taxable services
Excluded Transactions Sales for resale
Evaluation Period Current or previous calendar year
Tax Implications Must collect and remit sales tax
Key Compliance Requirements Register with CT Dept. of Revenue Services; file per assigned frequency
Exemptions Sales for resale, certain exempt organizations