A. You must obtain a Sales and Use Tax Permit before making any sales. The requirement to obtain a permit applies regardless of the number of sales that will be made or the amount of tax that will be collected. Please review the information on Vendors of Flea Markets, Craft Shows, Fairs webpage.
However, out-of state retailers may display goods or promote services and take orders for acceptance outside Connecticut at the Convention Center up to 14 days during the retailer's income year for federal tax purposes without registering for Connecticut sales and use taxes (Conn. Gen. Stat. § 12-407(a)(15)(D)).
This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services. It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS). However, it is not intended to serve as a legal ruling.