Connecticut Sales Tax Basics: Rate, Nexus, and Filing
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Overview
Connecticut sales tax setup is easier to follow when the threshold is explained clearly. Here's a quick breakdown of the basics.
Who administers it
Connecticut sales tax is administered by the Connecticut Department of Revenue Services.
State and local rates
The WGA page lists Connecticut's statewide base sales tax rate as 6.35%. Local rates can stack on top and are generally based on the delivery address.
Economic nexus
Nexus means sales activity may create enough connection to a state that its sales tax responsibilities should be reviewed. The WGA page lists two threshold measures for Connecticut: $100,000 in sales and 200 transactions. The WGA page states that both thresholds must be met, not either. That makes it important to track the sales amount and transaction count together.
Filing frequency
The WGA page notes that filing may be monthly, quarterly, or annually based on liability. The bookkeeping goal is to keep collected tax aligned with the assigned filing schedule.
How we help
White Glove Accounting helps track Connecticut activity against the state page thresholds, reconcile collected tax, and keep clean records for review.
Connecticut sales tax at a glance
- Administered by
- Connecticut Department of Revenue Services
- Statewide base rate
- 6.35%, with local rates on top
- Economic nexus
- $100,000 in sales AND 200 transactions
- Filing frequency
- Monthly, quarterly, or annually by liability
Watch for: One of the few states requiring BOTH thresholds to be met, not either — so high-value, low-volume sellers often are not required to register.
Rates and thresholds as of August 2026. They change, so verify anything time-sensitive with the Connecticut Department of Revenue Services.
Read the Connecticut bookkeeping guideWant your Connecticut sales tax kept current?
We track taxable sales, reconcile collected tax, and prepare and file Connecticut sales tax returns on the schedule the Connecticut Department of Revenue Services assigns you. Tell us about your business and we'll send a written scope and price.
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White Glove Accounting is a bookkeeping firm — not a licensed CPA firm, public accountancy firm, or registered tax preparer. We keep your books clean so your CPA or tax preparer can do their job.