Sales and Use Taxes - Nexus

A tax of 6.35% is imposed by the State on most sales of tangible personal property and on services enumerated in Section 12-407 of the Connecticut General Statutes. Anyone engaged in business in Connecticut, which includes selling tangible personal property for storage, use or other consumption in this state, or selling taxable services, must register with the DRS for a Sales and Use Tax Permit. There are no county or municipal sales taxes in Connecticut. To obtain a Sales and Use Tax Permit, complete Form REG-1, Business Taxes Registration Application.


When the sales tax is not collected by the seller of the tangible goods or services and the goods or services were purchased for use in Connecticut, the consumer, whether an individual or a business, is obligated to pay a 6.35% use tax on the transaction. To report and remit use tax, use Form OP-186, Connecticut Individual Use Tax Return, or report with your annual income tax return.

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