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State sales tax rates

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Economic nexus

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SaaS taxability

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CT Connecticut nexus threshold

Connecticut nexus threshold: $100,000 in sales and 200 transactions

Included transactions:

  • Gross receipts from tangible personal property (including digital products and SaaS) sold into the state
  • Exempt sales in sales only
  • Exempt services in sales only

Excluded transactions:

  • Services
  • Sales for resale
  • Sales through an online marketplace

Effective date:

July 1, 2019

Evaluation period:

Threshold applies to all transactions within the 12-month period ending on September 30 immediately preceding the monthly or quarterly period when liability is established.

 

Previous threshold rules:

  • $250,000 and 200 transactions prior to June 30, 2019

Included transactions:

  • Gross receipts from tangible personal property sold into the state
  • Exempt sales in sales only

Excluded transactions:

  • Sales for resale in transaction only
  • Exempt services
  • Taxable services
  • Digital products and SaaS