A. If you are a business located in Connecticut and will be selling goods on the Internet, you must obtain a Connecticut Sales and Use Tax Permit. You must complete Form REG-1 Business Taxes Registration with the Department and pay the $100 registration fee to obtain a Sales and Use Tax Permit. For more information, review Applying for a Sales Tax Permit. Connecticut sales tax applies to the sale of taxable goods if the title to the goods transfers to the buyer in Connecticut. In the case of sales made over the Internet, you must charge Connecticut sales tax on any taxable items that are shipped to a Connecticut address. Items ordered over the Internet and shipped by the seller directly to an address outside of Connecticut are not subject to Connecticut sales tax and are considered "out of state sales".
Once you register, you must file sales tax returns for each reporting period and report all of your sales, even if you do not make any sales or do not collect any tax. Review the rules on Filing Timely Returns.
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.