Connecticut Sales Tax Registration
In Connecticut it is called the Sales and Use Tax Permit. The Connecticut Department of Revenue Services issues it.
Who has to register in Connecticut, how to apply, what it costs, how long it takes, and what you file once you have it.
Connecticut sales tax registration at a glance
- What it is called
- Sales and Use Tax Permit
- Number issued: Connecticut Tax Registration Number.
- Who issues it
- Connecticut Department of Revenue Services
- Apply online through myconneCT. Registration is online only.
- State fee
- $100
- $100 fee to obtain a Sales and Use Tax Permit, paid online by bank transfer or card at registration. A separate permit is needed for each location.
- Processing time
- Permit available to print in myconneCT the next day
- DRS says the permit is available to print the next day in myconneCT, and a copy is also mailed.
- Remote seller threshold
- $100,000 in sales and 200 transactions
- Measurement period: 12-month period ending September 30 before the monthly or quarterly period. In effect since July 1, 2019.
- Filing frequency
- Monthly, quarterly or annual, assigned by DRS
- Monthly if sales and use tax liability exceeds $4,000 a year, quarterly between $1,000 and $4,000, annual if under $1,000. DRS's 2023 new-business flyer tells new registrants to file monthly.
- State rate
- 6.35%
- No local sales taxes. Special state rates: 1% computer and data processing services, 2.99% vessels, 7.35% meals, 7.75% certain luxury items, 9.35% short-term vehicle rentals.
How to register in Connecticut
- Where to apply
- Apply online with the Connecticut Department of Revenue Services. There is no paper application. myconneCT
- Application form
- Form REG-1, Business Taxes Registration Application (completed online in myconneCT).
- What you need
- An FEIN, or the SSN of a sole proprietor; get the FEIN from the IRS first.
- What the application covers
- Sales and use tax, room occupancy tax, admissions and dues tax and income tax withholding (same myconneCT registration).
- How long it takes
- DRS says the permit is available to print the next day in myconneCT, and a copy is also mailed.
- What it costs
- $100 fee to obtain a Sales and Use Tax Permit, paid online by bank transfer or card at registration. A separate permit is needed for each location.
- Renewal
- The permit expires every two years. DRS automatically mails a new permit without charge if the business has no outstanding liabilities or unfiled returns.
After you register
- How often you file
- Monthly, quarterly or annual, assigned by DRS. Monthly if sales and use tax liability exceeds $4,000 a year, quarterly between $1,000 and $4,000, annual if under $1,000. DRS's 2023 new-business flyer tells new registrants to file monthly.
- Due date
- Last day of the month after the period.
- Periods with no sales
- You still file a return for every period, even with no sales.
- Rates and sourcing
- The state rate is 6.35%. No local sales taxes. Special state rates: 1% computer and data processing services, 2.99% vessels, 7.35% meals, 7.75% certain luxury items, 9.35% short-term vehicle rentals. Sourcing: single statewide rate, so in-state sourcing does not change the rate.
- Late returns
- Late payment or nonpayment: 15% of the tax due or $50, whichever is greater, plus interest.
Connecticut rules in plain English
In Connecticut, you need a Sales and Use Tax Permit. The Department of Revenue Services (DRS) issues it. You register online in myconneCT; the application is Form REG-1, Business Taxes Registration Application. You need an FEIN, or your SSN if you are a sole proprietor. The fee is $100, paid when you register. DRS says the permit is ready to print in myconneCT the next day, and a copy comes by mail. You need a permit for each location, and you must have it before your first sale. The permit expires every two years. DRS mails a new one free if you have no unpaid tax or missing returns. You file Form OS-114 in myconneCT. DRS assigns monthly, quarterly or annual filing based on how much tax you owe. Returns are due on the last day of the month after the period. The general rate is 6.35%, and there are no local sales taxes. The one mistake to avoid: skipping a return when you had no sales. DRS requires a return for every period, even when nothing is due. Late payments cost 15% of the tax or $50, whichever is more.
Sources: Connecticut Department of Revenue Services ยท myconneCT
More Connecticut facts
- Connecticut's remote seller test requires both $100,000 in gross receipts and 200 retail sales in the 12 months ending September 30, unlike most states that use either test. Source
- Quarterly and monthly filers must file Form OS-114 and pay electronically in myconneCT unless DRS grants a waiver (Form DRSEWVR). Source
- A buyer of an existing business cannot use the seller's permit; it must get its own, and each location needs its own displayed permit. Source
- Computer and data processing services are taxed at a reduced 1% rate. Source
- Connecticut has no local sales taxes; one statewide 6.35% general rate applies. Source
We register you in Connecticut
Answer a few questions about your business. We prepare your Connecticut Sales and Use Tax Permit application, file it with DRS, and send you the number. $199 per state. Any state fee is separate.
Connecticut sales tax registration FAQ
Do I need to register for Connecticut sales tax?
How long does it take to get a Connecticut Sales and Use Tax Permit?
What does a Connecticut Sales and Use Tax Permit cost?
When do I file Connecticut sales tax returns?
Do I need to register in Connecticut as a remote seller?
What happens if I sell in Connecticut without a Connecticut Sales and Use Tax Permit?
Related
This page summarizes Connecticut sales tax registration 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 2, 2026.