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