How To Register For A CT Sales Tax Permit (Apr. 2026)

If you provide taxable services and goods, you must obtain a Connecticut Sales & Use Tax Permit. This authorization is issued by the Connecticut Department of Revenue Services (DRS). Once approved, your Limited Liability Company (LLC) can legally charge and collect sales tax.

Your Sales & Use Tax Permit application is completed using the DRS Taxpayer Service Center. You’ll receive a Connecticut tax account and select your applicable business taxes. You must pay a state registration fee, with approval usually completed within a few business days. Going forward, you must maintain an active permit to avoid interest, penalties, and lots of unnecessary stress.

This article takes you through the CT Sales Tax license, detailing the essential filing steps and requirements. Once you’ve finished reading, you’ll understand how to file your application, the approval time, and what to do after registering. This keeps your Connecticut LLC compliant and in good standing from day one.

An Overview Of CT Sales Tax Permit

If you carry out business operations in the state, you must remit sales tax on taxable goods or services sold in the state. In Connecticut, you can only do this legally once you’ve been issued a Sales & Use Tax Permit. This is stated under the Connecticut General Statute § 12-409.

The Connecticut DRS is the only state agency responsible for issuing all Sales & Use Tax Permits. Registration fee is $100.

A statewide Sales & Use Tax rate of 6.35%, is applied with no local surtaxes, meaning the rate is consistent across all cities and towns. Certain exceptional industries may have a lower or higher tax rate, detailed in the Department of Revenue Services – Sales & Use Tax Rate.

1. Do You Need A Connecticut Sales And Use Tax Permits?

In this section, I’ll give you brief information about who needs to get a CT Sales and Use Tax Permit. For further explanation, scroll down to the section below.

Most sales of goods are taxable, while only certain services are included. Still, there are exemptions. If you conduct taxable activities and have a nexus with the state, you are required to obtain a permit.

Nexus means a sufficient connection to Connecticut that creates a tax obligation. Determine your status by this table; if you fall within one category, you have a Connecticut nexus.

2. Filing Method For The Sales & Use Tax Permit Registration

Online filing using Form REG-1 (Business Taxes Registration) through the myconneCT system is the only available way to apply for your Sales & Use Tax Permit, according to the Connecticut DRS.

How To Register For Connecticut Sales & Use Tax Permit Online

In this section, I’ve discussed how to acquire your Connecticut Sales & Use Tax Permit using the online filing method.

1. Navigate To The MyconneCT Registration Page

On the “Register a business” page in the myconneCT system, the DRS gives you an overview of who needs to use the service and the information that must be prepared in advance.

The Connecticut Department of Revenue Service will explain:

• Who should use this service to register a business.
• The information that you must prepare before starting your application.

Click “Next” once everything is completed to proceed with your registration process.

2. Select Your Registration Reason

On the next screen, you’ll be asked why you’re registering for a Connecticut tax registration number.

Most Connecticut LLCs applying for a state of Connecticut Sales & Use Tax Permit should select “Requesting a Connecticut registration number.”

This applies if you are:

• Starting a new Connecticut business.
• Beginning taxable sales (Online or in-person).
• An out-of-state business selling in Connecticut.
• Registering as a facilitator or a marketplace seller.

Click “Next” to continue once you’ve completed the required information.

3. Register Your Business In The System

On the next screen, you must formally link your LLC to Connecticut’s tax system:

1. Select “Limited Liability Company” as the customer type.
2. Choose your entity type. Select “Yes” if your LLC is a single-member entity or “No” if your LLC is a multi-member entity.
3. Keep your ID type as “FEIN.”
4. Enter your LLC’s EIN exactly as issued by the IRS. The system may flag your application for verification if this doesn’t match your federal records.
5. Complete the Connecticut Secretary of the State Business ID field (Optional). Completing this section helps the system verify your business. If not, you can leave this field blank and continue.
6. Click “Next” once all required fields are complete. Make sure you double-check them for accuracy.

4. Provide Your Business Name And Address

Next, you need to provide your business name and address.

1. Enter your LLC’s legal name. This must be an exact match to the information entered on your Certificate of Organization.
2. Add your Doing Business As name (DBA) if your LLC operates under a different trade name (Optional).
3. Provide your business address. This includes your country, full street address, city, state, and ZIP code. This must be your primary place of business or main operating address listed with the state.
4. Click “Verify Address” so the system can validate it once all required information is completed. Confirm or adjust your address if you see the message “Address needs to be verified.”
5. Confirm whether your mailing address is the same as your business address. Select “Yes” to auto-fill it. Select “No” to be taken to a screen where you must provide a separate mailing address to receive official DRS correspondence.
6. Click “Next” to proceed to the next step once all information is correct and verified.

5. Enter Your Business Information & Select The Appropriate NAICS Code

This part of your application relates to your LLC business activities. Completing this allows the DRS to assign you the correct tax profile.

The first three fields are optional. You can complete them if the information is readily available, but you do NOT need to complete them to proceed with your application. These are:

• State of incorporation/organization.
• Your LLC date of incorporation/organization.
• Business bank name.

Next, describe your “Nature of business activity.” Choose the option that best fits your core business function. Following this, describe your major business activities in clear, plain English (Summarize what you sell or what your business does).

Following this, you must select your NAICS code in the right-hand panel. This classifies your primary business activities.

Click “Search” to start and enter the keywords describing your primary business activities. Alternatively, enter your NAICS digits if you know them.

Choose the NAICS code that most accurately reflects your business activities. Review your information carefully, cross-checking it with the different codes. Then, click “Next” to proceed.

6. Provide Your Owners/Officers Information

Next, identify the person or legal entity responsible for your LLC. To start, click “Add a record” to open the owner/officer form.

On the screen, you should see a pop-up form asking you to enter your LLC owner/officer information. Complete the required fields marked with a red asterisk (*) as these are mandatory.

These fields must be completed before the system lets you save your record:

• Officer type.
• Start date.
• Individual or business.
• First name.
• Last name.
• Full address (Street, city, state, and ZIP code).

Completing these establishes your LLC’s core identity with the state.

The other fields are optional. You can leave them blank if you want. However, I recommend completing them to ensure smoother communication with the DRS.

Click “Verify address” to validate your business location once all fields are complete.

You can add more LLC owners or officers by repeating the same process above. Click “Add a record” and complete the form again. Then, click “Next” to continue.

7. State Your Withholding Tax Registration

MyconneCT requires all tax accounts in one form, not just the Sales & Use Tax. Therefore, this screen will ask you to confirm whether withholding tax also applies to your business.

Select “No” for both questions if you’re a standard LLC that only sells goods or services in the state and has no Connecticut employees. Select “Yes” if you’re going to pay wages in Connecticut or make payments requiring withholding.

Click “Next” to proceed to the final review and payment stage once everything is completed.

8. Complete Your Sales & Use Tax Registration

This page acts as a unified registration flow that sets up multiple Connecticut tax accounts. You’ll be asked preliminary questions to determine if your business needs a Sales & Use Tax account.

Select “Yes” for each question if your LLC will rent equipment, sell goods, serve meals, or provide taxable services in the state. Choose “No” if none apply to your business.

Then, enter the date that you started or will start conducting taxable services and or sales in the state.

Click “Next” to continue once you’ve completed the required information.

9. Select Your Tax Accounts

On this screen, you should see a list of the available account types in Connecticut. With the form used for multiple tax purposes, you should see a wide range of options, even if most are irrelevant.

The “Sales & Use Tax” option will be auto-checked if you’re registering for the Sales & Use Tax Permit discussed in the previous step. Unless you clearly know that your LLC is subject to another tax, leave everything else unchecked.

Click “Next” to continue once everything is selected.

10. Fee Summary Page

The screen below shows the final fee summary page before you submit your application. You must pay $100 per account to obtain your Connecticut Sales & Use Tax Permit. Once selected, you’ll be shown your total registration fee.

Carefully review the amount shown and confirm that it matches your chosen account(s). Then, click “Next” to proceed to the payment page.

11. Create Your MyconneCT Login

Finally, you’ll be asked to create your myconneCT login. This allows you to manage your tax accounts online after registration. Leave the “Third party filing” box unchecked and proceed to log in unless a third party is filing on your behalf.

You must complete all fields marked with a red asterisk. This includes:

• Your desired username.
• Email address.
• Contact name.
• Business phone number.

Once completed, create a secure password that meets the system rules shown on screen. Then, choose a secret question and enter your answer. This is used for account recovery purposes.

Click “Next” once you’ve completed and double-checked the required information. Then, click “Next” to complete your registration process.

12. Payment Options Screen

On the final payment screen, select your preferred payment method to complete your Sales & Use Tax Permit registration process.

Your Connecticut Sales & Use Tax Permit application is officially completed and filed once payment is finalized.

Going forward, make sure you monitor your myconneCT account to check for confirmation and future tax correspondence.

Connecticut Sales Tax Permit Requirements

Obtaining your permit does not mean your obligations are completed. There are rules that goes along with your business operation.

1. Multiple Business Locations

Each location is required to hold its own permit. If your LLC operates multiple business locations – for example, a retail store in Hartford and two warehouses in New Haven, you must register three separate Sales & Use Tax Permits.

The fee is $20 per additional location.

2. Display Requirements For Your Connecticut Sales & Use Tax Permit

Connecticut does not permit businesses to tuck the Sales & Use Tax Permit “somewhere in the office” and treat that as compliance. Under Connecticut General Statutes § 12-409(d), once your permit is issued, you must put the permit up in a clearly visible spot at the exact location it was issued for.

The rule reassures customers that any tax you collect is lawful, strengthening their trust in the transaction. And if the Department of Revenue Services inspects your business, the posted permit allows them to verify your authority to collect tax immediately.

Failure to comply is a legal violation. For example:

1. Your LLC operates a restaurant. Instead of posting the permit on the wall where customers can see it, you leave it in the back of the kitchen.
2. In this situation, a DRS inspector may issue a ten-day written notice for non-compliance, requiring you to show cause for the violation.
3. If you cannot show a sufficient reason at the hearing, the department may suspend or revoke your permit under Connecticut General Statutes § 12-409(f).

Who Must Register For Connecticut Sales And Use Tax Permits?

Connecticut requires a Sales & Use Tax Permit when a business has nexus in the state. Nexus means a sufficient connection to Connecticut that creates a tax obligation, which can come from:

• Physical presence: Your LLC has a place of business, employees, or property in the state.
• Economic nexus: Created when your LLC reaches Connecticut’s sales and transaction thresholds, even without any physical presence in the state.

1. Requirement For Domestic LLCs

When your LLC is formed under Connecticut law with a valid Certificate of Organization, you automatically have a Connecticut physical presence, because your LLC exists and operates within the state.

The Connecticut DRS requires you to obtain a Sales & Use Tax License if you engage in taxable activities in the state. This may include:

• The sale of taxable services.
• The sale, rental, and lease of goods.
• Operating a motel, lodging house, hotel, or bed and breakfast.

This permit requirement also applies to temporary sellers, even if sales are carried out for just one day. Examples include trade shows, flea markets, and craft fairs. In this case, your permit must be clearly displayed at your booth or operating area.

2. Foreign LLC

If you’re a foreign LLC registered out of state, you may still require a Connecticut Sales & Use Tax Permit. This applies if your business activities create an “Economic nexus” in the state.

Following DRS Informational Publication(5) since 2018, this occurs in Connecticut when the following happens during a 12-month period:

• You generate $100,000 or more in gross receipts from Connecticut sales.
• You complete 200 or more separate retail transactions for Connecticut customers.

Example: Your New York LLC sells online services to Connecticut customers. If you only have 150 transactions, even when your revenue reaches $250,000 or more, you generally do NOT need to obtain a Sales & Use Tax Permit. Both conditions must be met for this to apply.

3. Exempt Transaction

Some activities do NOT require registration. Connecticut exempts casual or isolated sales unrelated to the seller’s regular business. In these limited cases, no Sales & Use Tax Permit is required.

Examples include:

• Selling personal household furniture on a one-time basis.
• Holding a single garage sale to dispose of personal belongings.

For the full list of sales tax exemptions, read: DRS’s Informational Publication 2018(5) – Getting
Started in Business.

How Much Does A Connecticut Sales Tax Permit Cost?

Connecticut imposes a statewide fee structure for obtaining and maintaining a Sales & Use Tax Permit. The state of Connecticut Sales and Use Tax permit fee is set by state law and applies uniformly to all businesses, regardless of size or location.

1. Registration Fee

Connecticut charges a $100 non-refundable registration fee when you apply for a Sales & Use Tax Permit through the DRS. New business locations added to your sales tax account costs $20 per site.

2. Renewal Fee

Your Connecticut Sales & Use Tax Permit is valid for two years from its issue date. Under the Connecticut General Statute § 12-409, it must be renewed biennially.

As long as your account remains active and in good standing, there is no fee for your permit renewal. However, this is NOT automatic. You must complete the renewal process via the myconneCT system before it expires.

• Your renewal process is completed using your existing CT REG number. Log in to your myconneCT account, find your Sales Tax account, review the information, confirm your business details, and submit your renewal directly through the portal.
• You must request reactivation instead of a standard renewal if your account was previously closed or has become inactive.

Why Must You Obtain A Connecticut Sales & Use Tax Permit

Your state of Connecticut Sales and Use Tax Permit is your legal ticket for your LLC to provide taxable services or sales in the state. Only after obtaining this permit may your LLC lawfully collect the sales tax from your customer, file returns, and remit Sales and Use Tax to Connecticut.

Violating this provision immediately results in multi-layered penalties.

1. Penalties For Not Registering

Operating without a valid Sales & Use Tax Permit triggers automatic penalties under the Connecticut General Statute § 12-409(h).

• Your LLC may be fined $250 for the first day of illegal operations, and $100 for each day thereafter.
• If you are already aware of your obligations but still do, you will face a fine of up to $500, imprisonment for up to 3 months, or both.

2. Penalties On Violation Of Obligations On Filing And Paying

Connecticut General Statute § 12-419, you are subject to:

• Payment of the full amount of tax required to be collected and remitted.
• A penalty equal to 15% of the tax due (Or $50, whichever is greater).
• Interest on the unpaid tax at 1% per month.

Contact Information Of The Connecticut DRS

In addition to registration, DRS also administers every aspect of Connecticut’s sales tax system, including renewals, enforcement, audits, and collection of Sales & Use Tax liabilities.

You can contact the DRS using the details provided in the table below:

Frequently Asked Questions