Connecticut Sales Tax Guide

A step-by-step guide to understanding Connecticut sales tax rules.

Overview

If you're a business owner in Connecticut you may be responsible for collecting, filing, and remitting sales tax to the state DOR. If you are looking for where to begin, our Guide to Connecticut Sales Tax can help. We'll help you establish a foundation for sales tax management by walking you through things one chapter at a time.

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Table of Contents

1
An Overview of Connecticut Sales Tax

Understanding where, when, and how to collect Connecticut sales tax is no easy task. Whether you're collecting tax dollars at the point-of-sale or collecting Connecticut internet sales tax, our guide will break down the sales tax compliance process into focused, easy to understand chapters.

2
Connecticut Sales Tax Nexus

Understanding whether you need to collect, file, and remit Connecticut sales tax depends on a concept known as nexus. In this chapter, we'll take a look at situations that may trigger in Connecticut such as storing inventory in the state, hiring state residents, and click-through nexus.

3
Registering to Collect Connecticut Sales Tax

You'll want to get started establishing Connecticut sales tax compliance by understanding how to get your business registered for the necessary sales tax permit. We'll walk you through the process and help you understand when is the best time to get your business registered in Connecticut.

4
Collecting Sales Tax in Connecticut

After you've registered your business with the Connecticut Department of Revenue, you're ready to begin collecting sales tax. We'll review topics such as Connecticut sales tax exemptions, sales tax holidays, and determining state and local sales tax rates.

5
Filing Connecticut Sales Tax Returns

Now that you're business is registered with the Connecticut Department of Revenue and collecting sales tax, you'll need to file tax returns in an ongoing basis. We'll help you gain a deep understand of the process of filing sales tax returns. Topic covered include filing frequencies, filing on behalf of a client, and what happens if you file late.

6
Connecticut Sales Tax Filing Due Dates

Every business that registers to collect Connecticut sales tax will be assigned a filing frequency. In this chapter, we'll take a look at the filing frequencies and associated due dates supported by the Connecticut Department of Revenue.

7
Late Filing Penalties, Fines & Interest

We know, mistakes happen and, from time to time, sales tax filing deadlines are missed. In this chapter, we'll take a look at what penalties you may be required to pay should you miss your assigned Connecticut sales tax filing date. We'll also consider interest charges for late sales tax payments.

8
Sales Tax on Connecticut Shipping & Handling

The rise of the internet economy has made it possible for buyers around the world to order your products. Did you know shipping and handling may be taxable? In this chapter we'll cover sales tax on shipping and handling in Connecticut. You'll want to pay attention here because there are some important details pertaining to invoicing you'll want to understand.