Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Connecticut

Physical Nexus in Connecticut

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state (including FBA)
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Connecticut

A business is considered to have economic nexus in Connecticut if it made $100,000 or more in sales AND 200 transactions within the 12-month period ending on September 30th immediately preceding the monthly or quarterly period during which liability is established.

What’s included?

  • Tangible personal property and services delivered into the state
  • Sales through an online marketplace
  • Exempt sales (except sales for resale)
  • Exempt services