Economic nexus
Connecticut economic nexus threshold
Connecticut's economic nexus rule decides when out-of-state sellers must collect sales tax. Here's the current threshold, how it's measured, and how the transaction-count rule has changed.
Verify before you act
Sources currently disagree on some details for this state — especially the trailing-nexus window and how to deregister — so we've flagged it for manual review. Treat this page as a starting point and confirm with Connecticut Department of Revenue Services (DRS) or a tax professional before you register or deregister.
- Sales threshold
- $100,000
- Transaction threshold
- 200 transactions
- Logic
- sales and transactions
- Measured over
- 12-month period ending September 30
- Effective
- December 2018
Nexus & savings calculator
Estimate whether you still have nexus in Connecticut — and what canceling could save.
- Physical presence
- Sales over $100,000
- Over 200 transactions
Based on these numbers you likely no longer have nexus in Connecticut. You can usually deregister after clearing the trailing-nexus window and filing your final return.
Trailing nexus: Connecticut has limited or no trailing-nexus window — you can generally deregister once your nexus has ended and final returns are filed.
You could stop paying
$600/ yr
Estimate only — general education, not tax advice. Confirm with Connecticut's tax authority before you register or deregister.
What is economic nexus in Connecticut?
Economic nexus means you can owe sales tax in Connecticut based purely on your sales volume there — no physical presence required. It traces to the 2018 South Dakota v. Wayfair decision. Connecticut's threshold took effect December 2018.
Today the threshold is $100,000 in sales and 200 transactions, measured over 12-month period ending September 30.
The transaction-count history
Connecticut still counts transactions: crossing 200 transactions creates nexus even on modest revenue.
If your only nexus reason is the transaction count, watch it closely — a low-revenue, high-order business can cross it.
What counts toward the threshold
Gross receipts from retail sales into Connecticut; excludes sales for resale (with valid resale certificate); tax-exempt sales (e.g., nonprofit/government) are counted toward threshold even though no tax is collected on them
Marketplace-facilitated sales (Amazon, Etsy, eBay) count toward your Connecticut threshold even when the marketplace remits the tax.
Where TrailingZero fits
TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and tracks your sales against Connecticut's threshold so you register only when you truly cross it — and deregister when you fall below. During any wind-down it can file the zero-dollar returns so nothing lapses — and you only pay for the states you genuinely keep. Run a free audit anytime; this page is free education either way.
Connecticut Economic nexus FAQ
- What is the economic nexus threshold in Connecticut?
- $100,000 in sales and 200 transactions, measured over 12-month period ending September 30, in effect since December 2018.
- Did Connecticut remove the 200-transaction rule?
- Connecticut still counts transactions: crossing 200 transactions creates nexus even on modest revenue.
- Do marketplace sales count toward economic nexus in Connecticut?
- Yes, they count toward the threshold even though the marketplace collects the tax.
- Is this tax advice?
- No. This page is general education built from public sources and the rules change often. Confirm your specific situation with the state's tax authority or your accountant before you register or deregister.
More on Connecticut sales tax
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Other states
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Primary sources reviewed for this page. Data current as of June 2026.
- https://portal.ct.gov/drs/businesses/new-business-resource-center/registering-with-drs
- https://portal.ct.gov/drs/sales-tax/other-helpful-information
- https://business.ct.gov/knowledge-base/articles/business-dissolution---close-sales-and-use-tax
- https://drs.ct.gov/eservices/_/
- https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
- https://www.salestaxinstitute.com/resources/connecticut-enacts-economic-marketplace-reporting-nexus-provisions
- https://www.taxjar.com/blog/2023-03-economic-nexus-laws-by-state-connecticut
- https://www.avalara.com/blog/en/north-america/2023/01/trailing-nexus-how-long-does-economic-nexus-last.html
TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.