A. You must obtain a Sales and Use Tax Permit from the Connecticut Department of Revenue Service if you will be selling at a flea market, craft show, trade show, antique show, fair, etc. in Connecticut even if you will only be making sales for one day. You must display the permit prominently in your booth or table.
You must obtain a Sales and Use Tax Permit before making any sales. The requirement to obtain a permit applies to individuals, corporations, partnerships, and all other business entities that will make sales in this state, regardless of the number of sales that will be made or the amount of tax that will be collected.
As a seller, you are responsible to collect sales and use taxes and you are liable for their payment whether or not you collect them as required from your customers. You must file returns and pay the full amount of tax due DRS.
NOTE: Failure to obtain a tax permit will result in a fine of not more than $500 or imprisonment of not more than three months, or both, for each offense.
NOTE: Trade Shows at Connecticut Convention Center: A retailer not otherwise engaged in business in Connecticut that participates in trade shows at the Connecticut Convention Center for 14 days or less during the retailer’s income year is not required to register with the Department of Revenue Services (DRS) and collect sales or use tax as long as:
The retailer’s activity at the trade show(s) is limited to:
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.