Connecticut economic nexus threshold
| Threshold | $100,000.00 and 200 transactions |
|---|---|
| How the tests combine | both the dollar test and the 200-transaction test must be met |
| Measured over | the 12 months ending 30 September |
| Sales basis | gross sales, before any deduction |
| Do marketplace sales count toward it | yes |
| In force since | 2023-01-01 |
| Rule last verified | 2026-07-31 |
Marketplace sales DO count toward the threshold
When Amazon, Etsy, eBay or Walmart collects and remits the tax on a sale shipped to Connecticut, that sale still counts toward the seller's own registration threshold here.
The tax got paid. The sale still counts. That is why a seller can be over the Connecticut line while their Shopify admin alone shows them comfortably under it, and it is the column most published threshold charts leave out.
What "measured over" is doing
A threshold is a number and a period, and the period is the part most charts omit. Connecticut measures over the 12 months ending 30 September. Two sellers with identical annual sales can sit on opposite sides of this line because their sales fall differently inside that window.
Source
Sales Tax Institute, Economic Nexus State Guide (chart dated 2026-05-04)
https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
Last verified 2026-07-31. StateWise publishes the verification date beside every rule because a threshold with no date on it is a claim a reader cannot evaluate.
What this page does not tell you
- Whether what you sell is taxable in Connecticut.
- Anything about home-rule local taxes, which are outside this tool.
- What happens to an obligation after sales fall back below a threshold.
- Any deadline. Crossing a threshold is the point at which a state expects a seller to look into registering, and that decision has lasting consequences in both directions.
Related: the full jurisdiction table, how StateWise counts your sales, and what StateWise reads, and what it ignores.