Summary:
Destination Based Sales Tax.
General Sales Tax Rate: 6.35%.
Over $100,000 in sales AND 200 transactions during the 12 month period ending 30 September (e.g. October 1 2021 to September 30 2022).
Transactions made through a registered marketplace facilitator excluded: No.
Transactions made to a reseller excluded: Yes.
Limited to certain transaction types: No.
Services: Many services are taxable in Connecticut.
Digital products are taxable in Connecticut. Effective October 1, 2019, sales of “digital goods,” which includes audio works, visual works, audio-visual works, reading materials or ring tones, which are electronically accessed or transferred, will be subject to sales and use taxes at the 6.35% tax rate.
SaaS Products: Taxable. SaaS for personal use is taxed at the full state rate, but SaaS for business use is only taxed at the rate of 1%.
When To Register: By October 1 of the year you cross the threshold.