Connecticut Resale Certificate
Rules, Form & Expiration

Accepted form: Sales and Use Tax Resale Certificate. Agency: Connecticut Department of Revenue Services.

What a Connecticut resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Connecticut resale certificate rules

Certificate form: Sales and Use Tax Resale Certificate; The Sales and Use Tax Resale Certificate is published by the Connecticut Department of Revenue Services. Our generator fills in the Connecticut form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Connecticut Tax Registration Number; It appears on the buyer's Connecticut Sales and Use Tax Permit.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Not accepted; Sellers in Connecticut should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: Renew blanket every 3 years; A single-purchase certificate covers that purchase. A blanket certificate is valid only for the items described and only while the buyer is reselling them, and must be renewed at least every three years from the date it is issued.

Connecticut rules in plain English

In Connecticut, use the Sales and Use Tax Resale Certificate from the Department of Revenue Services (DRS). DRS also accepts the Multistate Tax Commission's Uniform Sales & Use Tax Certificate as a resale certificate. Fill in your business name and address and the seller's name. Enter your Connecticut Tax Registration Number as it appears on your Sales and Use Tax Permit. If you are an out-of-state business not required to hold a Connecticut permit, enter your home-state tax ID number, or your FEIN if you have none, and attach a statement explaining why you do not need a Connecticut permit. Describe what you sell and what you are buying. An owner, partner or corporate officer signs it. You can use it for one purchase, or mark it 'Blanket Certificate' for ongoing purchases. A blanket certificate should be renewed at least every three years. The seller keeps it and must accept it in good faith. If you use items you bought tax-free, you must pay the tax. Knowingly making a false statement on a resale certificate can bring a fine of up to $5,000, up to five years in prison, or both.

Sources: Connecticut resale certificate guidance · Sales and Use Tax Resale Certificate

More Connecticut facts

Connecticut's resale certificate also covers taxable services bought to resell without change, and services enumerated in Conn. Gen. Stat. § 12-407(a)(2)(I) that become an integral, inseparable part of another enumerated service. Source
A contractor who does not sell at retail may not issue a resale certificate for goods consumed in a construction contract. Source
Connecticut sales and use tax permits expire every two years and are renewed automatically at no cost while the account is active and in good standing. The registration fee for a new permit is $100. Source
Sellers should keep resale certificates for at least six years and should not mail them to DRS. Source
The resale certificate includes leases and rentals of tangible personal property; services may only be sold or purchased, not rented or leased. Source

What a Connecticut resale certificate must include

The buyer's legal name, business address, and Connecticut Tax Registration Number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Connecticut certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: Renew blanket every 3 years. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Connecticut resale certificates

Enter your business once, add each vendor, and download a signed Connecticut certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Connecticut resale certificate FAQ

What form do I use for a Connecticut resale certificate?

Connecticut uses the Sales and Use Tax Resale Certificate, published by the Connecticut Department of Revenue Services. Our generator fills in the Connecticut form for you. You get a signed PDF with your business, permit, and purchase details.

Does Connecticut accept the MTC uniform resale certificate?

Yes. Connecticut accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states.

Can an out-of-state business use a resale certificate in Connecticut?

Yes, with conditions. An issuer may hold a DRS permit 'or is similarly registered by the revenue agency of another state'. An out-of-state business not required to hold a Connecticut permit should enter the tax ID number from its home state (or, if none, its FEIN) and attach a statement that it is not required to hold a Connecticut permit because it makes no sales in Connecticut or no sales otherwise subject to Connecticut tax. A Connecticut retailer may accept a resale certificate from a business outside Connecticut buying to resell outside Connecticut, whether or not that state has a sales tax.

Can I give a vendor one blanket resale certificate in Connecticut?

Yes. A blanket certificate in Connecticut covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a Connecticut resale certificate valid?

A single-purchase certificate covers that purchase. A blanket certificate is valid only for the items described and only while the buyer is reselling them, and must be renewed at least every three years from the date it is issued.

What happens if I misuse a Connecticut resale certificate?

DRS can assess tax against a retailer that accepts an improper certificate, against a buyer that issues one improperly, or against both. Knowingly making a false statement on a resale certificate is punishable by a fine of up to $5,000, up to five years in prison, or both.

When can a Connecticut seller rely on a resale certificate?

The seller bears the burden of proving a sale was not at retail unless it takes a resale certificate in good faith from a person engaged in selling the property or service who intends to resell it. Good faith is questioned if the seller knows facts suggesting the buyer will not resell, for example that the buyer does not sell that kind of merchandise. The item must be similar to what the seller could reasonably assume the buyer sells. A seller cannot accept a bare tax registration number instead of a certificate. Faxed copies of a completed certificate are acceptable.

Nearby states

This page summarizes Connecticut resale certificate rules for general information and is not tax advice. Confirm current requirements with the Connecticut Department of Revenue Services or your tax adviser. State rules last checked October 1, 2026.

Connecticut Resale Certificate Rules, Form & Expiration