Connecticut State Department of Revenue Services

Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.

IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

CT DRS Issues Marketplace Facilitator/Seller Guidance

The Connecticut Department of Revenue Services (CTDRS) has issued OCG-8: Regarding Marketplace Facilitators and Marketplace Sellers, which describes the responsibilities of marketplace facilitators and marketplace sellers in complying with recent Connecticut sales and use tax legislation (Conn. Public Act No. 18-152). As of December 1, 2018, marketplace facilitators are required to collect and remit sales tax on behalf of their marketplace sellers.

Highlights of this publication include:

  • Frequently asked questions;
  • Definitions of marketplace facilitators and marketplace sellers; and
  • Requirements for registering with, and reporting sales, to CTDRS.

CTDRS will update this guidance as it receives additional questions. Questions about the requirements for marketplace facilitators and sellers can be e-mailed to the Legal Division at legal.division@po.state.ct.us.