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.
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.