Tax forms and a calculator on a desk, Connecticut Sales Tax Permit

Connecticut Sales Tax Permit: How to Apply on myconneCT

Connecticut Sales Tax Permit: How to Apply on myconneCT

Informational only. This guide explains how the Connecticut sales tax permit works. It is not legal or tax advice. Tax rules apply to your specific facts, so talk with a qualified attorney or CPA before you make decisions about sales tax, especially if you sell across state lines, run a marketplace or short-term rental, or are buying an existing business.

If you sell taxable goods or services in Connecticut, you need a sales tax permit before you start. The permit is issued by the Connecticut Department of Revenue Services (DRS), and you apply for it online through myconneCT. Searches for a "connecticut sales tax registration," "connecticut sales tax license," or "connecticut seller's permit" usually lead to this same document. This guide walks through what the permit is, who needs one, what it costs, how to apply, and what happens if you skip it.

What the Connecticut Sales Tax Permit Is

The sales tax permit is a tax registration. It tells DRS that your business will collect the state sales tax on taxable sales. Connecticut has no general state business license, so you may see people call this a "sales tax license." The official term is a permit, and it is the document you need for collecting sales tax.

Registering your business entity is a separate step. If you form an LLC or corporation, you file with the Secretary of the State through Business.CT.gov. That filing creates the entity. It does not register you to collect sales tax. Most sellers need both, and the two are handled by different agencies.

The state sales and use tax rate is 6.35%. Connecticut has no local sales taxes, so the same rate applies whether you sell in Hartford, Stamford, or a small rural town.

Who Needs a Permit

You need a sales tax permit if you do any of the following in Connecticut:

  • Sell, rent, or lease goods
  • Sell taxable services
  • Operate a hotel, motel, or bed and breakfast
  • Sell at a one-day craft show or flea market, even if you only sell there once
  • Work as a building contractor or subcontractor, which DRS treats as requiring a permit as well

The one-day rule catches many people. A craft seller who rents a table at a single weekend show still needs a permit before the sale. Plan ahead for event sales, or the penalties described below may apply.

If you buy an existing business, you need your own new permit. A permit does not transfer to a new owner. The buyer registers in their own name before making taxable sales. Check the transaction details with your attorney or CPA so the sales tax obligations of the seller and buyer are handled correctly.

Out-of-State Sellers

A business based outside Connecticut can still owe Connecticut sales tax. Under CGS 12-407, an out-of-state seller must register when it meets both of these tests in the 12 months ended the prior September 30:

  • Connecticut receipts of at least $100,000, and
  • 200 or more retail sales into Connecticut

Meeting both tests triggers the registration requirement. Meeting only one does not. Marketplace facilitators and short-term rental facilitators are treated as retailers for these purposes, so a platform's sales may count toward the thresholds. Check your exact figures against the statute and the DRS guidance before you decide whether you must register.

The Fee and the One-Permit-Per-Location Rule

The fee is $100 for each permit. You need one permit for each location where you sell. A business with three storefronts needs three permits, and each one costs $100.

You must display the permit at each location. For a one-day event, display it at your table or booth. A buyer, inspector, or DRS officer should be able to see it without asking.

The permit statute is CGS 12-409(c). DRS states the $100 fee on its own pages, so confirm the current amount on myconneCT before you pay.

How to Apply on myconneCT

Applications for the sales tax permit are filed online through myconneCT, the DRS online system. Go to the DRS website at portal.ct.gov/drs, find the sales tax information there, and follow the link to myconneCT. Inside the system, the path is Business Registration, then New Business.

Follow these steps:

  1. Gather your business information. Have your legal business name, address, ownership details, and a clear description of what you sell or what services you provide ready before you start. Your entity details should match what is on file with the Secretary of the State if you have formed an LLC or corporation.
  2. Sign in or create your myconneCT account. Use an account that you will keep for future filings, since you will need it for renewals and for any later changes to the business.
  3. Select New Business under Business Registration. Enter each location where you will sell. Remember that each location needs its own permit.
  4. Answer the questions about your sales activity. Describe the goods or services you sell so DRS can confirm that a permit applies to you.
  5. Pay the $100 fee for each permit. Confirm the current amount in the system before you submit.
  6. Save your confirmation and permit. Print or save the permit, then display it at each location.

The menu labels and screens in myconneCT can change. If a step does not match this guide, follow the instructions on the screen and check the DRS sales tax information page. Do not assume a older screen or a third-party guide is current.

Processing time for the permit is not stated in this guide. Confirm the expected turnaround with DRS before you need the permit for an event or a launch date.

Renewing Your Permit Every Two Years

Permits expire every two years from the date of issue, under CGS 12-409(c). A permit that expires without renewal leaves you operating without a valid permit, so put the renewal date on your calendar when you receive the permit.

Renewal is also handled through myconneCT. Sign in with the account you used to apply, check the status of each permit, and follow the renewal steps shown there. Confirm the current renewal fee and steps with DRS, since this guide does not list a renewal fee.

If you sell at multiple locations or run seasonal events, keep a list of every permit with its issue date and expiration date. That list makes renewals much easier to manage.

Buying an Existing Business

When you buy a business that already sells taxable goods or services, you need a new permit in your name. Do not assume the seller's permit carries over. Plan to register before your first taxable sale under your ownership. Purchase agreements often address sales tax liability and the handling of tax owed before the sale, so review those terms with an attorney or CPA.

Penalties for Operating Without a Permit

Selling without a required permit is expensive. According to DRS, the penalties as of 2026 are:

  • A civil penalty of $250 for the first day of operating without a permit
  • A civil penalty of $100 for each later day
  • A possible fine of up to $500 or 3 months, as described by DRS

The daily penalties add up quickly. A one-week event with no permit can cost more than the permit itself many times over. Confirm the exact wording of the penalty provisions on the DRS website before relying on this summary.

Resale Certificates Are a Separate Document

A common source of confusion is the difference between the permit and the resale certificate. The permit lets you collect sales tax from your customers. A resale certificate lets you buy inventory or materials without paying sales tax, because you will resell them. These are different documents with different purposes. The resale certificate is covered in its own guide, so review that process separately once your permit is in place.

Other Permits and Approvals You May Need

The sales tax permit is only one part of getting started. Connecticut has no single general business license. Licensing depends on your trade and is handled by agencies such as the Department of Consumer Protection, the Department of Public Health, the Connecticut Insurance Department, and the Department of Banking, among others. Local approvals also apply. Zoning, health, and occupancy permits are issued by the town or city where you operate, and local health departments and districts handle many food and personal-service approvals. Connecticut has no county government for these purposes, so your local town or city office is the place to start.

The Business.CT.gov New Business Checklist and eLicense system are good places to start when you are unsure which approvals apply to your trade.

When to Get Professional Help

The permit application itself is straightforward for most small sellers. Get professional advice if any of these apply:

  • You sell in several states, or your Connecticut sales may cross the out-of-state thresholds
  • You run a marketplace, a short-term rental, or a platform where sales volume is hard to track
  • You are buying an existing business and need to understand inherited tax obligations
  • You are a contractor and need to determine whether your work is taxable
  • You have a past-due or unregistered sales tax history

A qualified attorney or CPA who works with Connecticut businesses can review your situation and tell you which filings and registrations apply.

Official Resources

Check the DRS and myconneCT pages before you file. Rules, fees, and screens change, and the official agency pages control over any summary, including this one.

Keep exploring: related Connecticut guides