Connecticut Sales & Use Tax

Registrations, filing cadence, nexus awareness, and practical steps for accurate returns.

What to know

  • Nexus & registration: know when you must register and which tax types apply.
  • Filing cadence: monthly/quarterly/annual—set reminders and keep a checklist.
  • Use tax: report taxable purchases where sales tax was not charged.
  • Documentation: retain workpapers, confirmations, and exemption certificates.

Common topics

  • Online sales and marketplace facilitators
  • Service vs. tangible property taxability
  • Resale and exempt sales documentation
  • Notice responses and amended returns

Need help?


Information here is general. We’ll confirm details based on your facts.

Simple filing checklist

  1. Export sales reports and verify taxability codes
  2. Reconcile gross receipts to bank/books
  3. Calculate deductions/exemptions with support
  4. Compute tax due and prepare workpapers
  5. File return, pay, and save confirmations