Reseller tax guide

Connecticut resale certificate and sales tax for resellers

A summary of what the sources listed on this page say about Connecticut: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.

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Not tax advice. General information only: not tax, legal, or financial advice. Tax rates, forms, and rules change and vary by state, locality, and your situation. Confirm with the tax agency or a qualified tax professional before relying on it. Strooply is software from The Stroop LLC. It is not a certified public accounting firm, tax advisory service, enrolled agent or law firm, and nothing on this page creates a professional relationship with you. The full disclaimer and limits of liability are in the Terms of Service. By using this page, you agree to those terms. See something wrong? Report an error.

Last reviewed Oct 8, 2026

Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.

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At a glance

Connecticut quick facts

What the sources listed below say. Rules change, and how they apply depends on the facts of each case.

State base sales tax rate: 6.35%^[8]
Resale certificate: Sales and Use Tax Resale Certificate (Connecticut DRS form, no CERT number)^[8]
Certificate expiry (as listed): Blanket certificate: the state describes renewal at least every 3 years^[8]
Permit or registration: Sales and Use Tax Permit^[1]
Cost of the permit: $100^[1]
Online application offered: Yes^[1]
Where to apply: State application page^[1]
Certificate form: State certificate form^{[4, 7]}

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Permit and certificate

What the state says about its permit and resale certificate

The state calls the registration associated with buying for resale and collecting tax a Sales and Use Tax Permit.^[1] The state says the cost is: $100.^[1] The state says it offers an online application.^[1] State application page.^[1]

The resale certificate the state lists is Sales and Use Tax Resale Certificate (Connecticut DRS form, no CERT number). Expiry: Blanket certificate: the state describes renewal at least every 3 years.^[8] The state's certificate form asks for a permit or registration number.^[3] State certificate form.^{[4, 7]}

Sourcing

What the state says about buying inventory for resale

Multistate certificates

The state says it accepts the Multistate Tax Commission uniform certificate.^[3]

Out-of-state buyers

Yes. An out-of-state business can issue a resale certificate using the tax ID from its state of business (or its FEIN if it has none), and attaches a statement if it is not required to hold a Connecticut permit.^[3]

Other points the sources mention

Connecticut's resale form is the Sales and Use Tax Resale Certificate, listed by DRS under Other Sales and Use Tax Forms. CERT-100 is a different certificate, the Materials, Tools and Fuel Certificate.^{[4, 5]}
DRS says a resale certificate can cover one purchase or a continuing line of purchases if marked Blanket Certificate, and that a blanket certificate must be renewed at least every three years from the date it is issued.^[3]
DRS says resale certificates are to be kept for at least six years and are not mailed to DRS. It also says a seller cannot accept a purchaser's tax registration number in place of a certificate.^[3]
DRS says a permit is required to sell at a flea market, craft show, trade show or antique show in Connecticut even for one day. The permit requirement does not apply to casual or isolated sales, which are infrequent sales of a nonrecurring nature by a person not engaged in the business of selling.^[1]

Refunds

What the state says about refunds of sales tax paid on inventory

Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Connecticut. According to the state's information, a purchaser who paid sales tax to a seller is pointed to the seller first. The state describes a purchaser filing directly only with a seller-signed assignment or waiver, or proof that the seller refused.^[8]

Who files, per the state: Seller first, per the state^[8]
Refund form named by the state: Written refund claim with Form AU-524 (Assignment of Retailer's Rights for Refund)^[8]
How the state says to submit: Written claim to DRS with the retailer-signed AU-524 attached^[8]
Time limit the state describes: Generally 3 years^[8]

A purchaser who paid sales tax to a retailer needs an AU-524 assignment signed by the retailer. DRS Policy Statement 98(5) describes the refund policy.^[8]

Illustration

Illustration: the Connecticut state base rate applied to an amount you enter

Example monthly spend before tax (dollars)

Enter an amount to see an illustration.

Illustration only. It applies the 6.35% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.

Not tax advice. Last reviewed Oct 8, 2026. Confirm with the state agency or a qualified tax professional. Report an error

Keep each purchase receipt linked to the items it covers

Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.

Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.

Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.

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FAQ

Common questions and what the sources say

Do I need a sales tax permit to sell on eBay in Connecticut?

DRS says the permit requirement applies regardless of the number of sales made or the amount of tax collected, but not to casual or isolated sales. DRS also says marketplace facilitators and marketplace sellers may be required to obtain a permit.^{[1, 2]}

How do I get a resale certificate in Connecticut?

According to DRS, a business first registers for a Sales and Use Tax Permit through myconneCT and then gives its seller a completed Connecticut Sales and Use Tax Resale Certificate, or a certificate that substantially resembles it, with its Connecticut Tax Registration Number as it appears on its permit.^{[1, 3]}

Does a Connecticut resale certificate expire?

A certificate can be used for one purchase, or marked as a blanket certificate for a continuing line of purchases. DRS says a blanket certificate must be renewed at least every three years from the date it is issued.^[3]

Can I buy for resale in Connecticut if my business is in another state?

DRS says an out-of-state business that is not required to have a Connecticut permit may issue a resale certificate showing the tax identification number from its state of business or, if none, its FEIN, with a statement that it is not required to hold a Connecticut permit. DRS also accepts the Multistate Tax Commission multijurisdiction certificate, but only as a resale certificate.^[3]

Do I need a permit to sell at a Connecticut flea market?

DRS says a permit must be obtained to sell at a flea market, craft show, trade show, antique show or fair in Connecticut, even for only one day, and that it must be displayed at the booth or table. Failing to get a permit can bring a fine of up to $500, imprisonment of up to three months, or both.^[1]