Connecticut Department of Revenue Services
Return to CT.Gov Home
State of Connecticut Department of Revenue Services
Taxpayer Answer Center
 Frequently Asked Questions 
Email DRS
 My Mailbox 
  show accessible links  
 Search by Category View Category Hierarchy
  Search Tips 

  Answer ID  
  Select a Category  
  Sales and Use Tax
    Resale Certificates

 Printer Friendly Version of This Answer  Print Answer

 Email This Answer  Email Answer
  Resale Certificate - Goods to be sold outside CT

Q. As a retailer with a place of business in Connecticut, may I use a resale certificate to purchase items that I will sell outside Connecticut?


A. Yes. As long as you have a Connecticut Sales and Use Tax Permit and you intend to resell the goods that you purchase in the regular course of your business, you may use a Connecticut resale certificate, even if the items will be sold outside Connecticut. IP 2009(15), Notice to Retailers on Sales and Use Tax Resale Certificates, provides more information on the use of resale certificates.

(Updated: 2015)

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.

  Users who viewed this answer have also viewed
Back to Search Results
  Back to Search Results  

Home | home | Send Feedback

State of Connecticut Disclaimer and Privacy Policy. Copyright © 2002, 2003, 2004 State of Connecticut.