Taxes / Seller's permits by state / Connecticut

Do I need a seller's permit to sell on eBay or Poshmark in Connecticut?

Yes, if you are based in Connecticut: DRS guidance says an in-state retailer who sells only through a marketplace facilitator that collects and remits for it is still required to register for sales tax on Form REG-1, checking the box that it sells only through a marketplace facilitator, and is set up as an annual filer. Selling direct in Connecticut (own site, Facebook, a flea market or craft show, even for one day) also requires a Sales and Use Tax Permit before your first sale: the fee is $100, and the permit expires every two years and is reissued free if your account is in good standing.

Connecticut calls it a Sales and Use Tax Permit, issued by the Connecticut Department of Revenue Services (DRS).

General information, not tax or legal advice. Check with a tax professional about your own situation.

Checked against the official pages listed below on Oct 23, 2026.

Connecticut in short

Sell only on marketplaces that collect the tax:: Yes: the state says to register
Also sell direct (own site, Facebook, flea market):: Yes: the state says to register; $100 fee
Resale certificate:: Sales and Use Tax Resale Certificate
Garage and occasional sales:: Exempt
Where to register:: myconneCT

If you sell only on eBay, Poshmark and other marketplaces

DRS's answer to whether marketplace sellers must register is typically yes, depending on location and activity. An in-state retailer who only sells through a marketplace facilitator that collects and remits for it must still register on Form REG-1 and is registered as an annual filer; an out-of-state retailer below the threshold does not have to register. DRS's new-business flyer (DRS-143, marked New 08/23) gives the same answer for an in-state retailer that only sells through a marketplace facilitator: it is required to register on myconneCT.

The rule: Public Act 18-152, §§ 2-5; OCG-8, Question 5.

"If you’re an in-state retailer but only sell through a marketplace facilitator that is collecting and remitting on your behalf"

Connecticut Department of Revenue Services, OCG-8, Office of the Commissioner Guidance Regarding Marketplace Facilitators and Marketplace Sellers, Question 5 chart (answer: You are required to register for sales tax by completing Form REG-1)

"Yes, you are required to register for sales and use tax on myconneCT."

Connecticut Department of Revenue Services, Sales Tax Information for New Connecticut Businesses (DRS-143), FAQ 8: I am an in-state retailer but only sell through a marketplace facilitator

Connecticut's sales tax rate of 6.35% applies to the retail sale, lease or rental of most goods and taxable services; other rates apply to certain sales. Since December 1, 2018, marketplace facilitators collect and remit the tax for their marketplace sellers.

Sources: OCG-8, Office of the Commissioner Guidance Regarding Marketplace Facilitators and Marketplace Sellers; Sales Tax Information for New Connecticut Businesses (DRS-143).

If you also sell direct: your own site, Facebook, flea markets, consignment

Anyone selling, renting or leasing goods in Connecticut must get a Sales and Use Tax Permit before making any sales, regardless of the number of sales or amount of tax, with a permit for each location. That includes selling at a flea market, craft show or fair for a single day, where the permit must be displayed at your table.

Fee:: $100 to register to collect sales and use tax.
Renewal:: The permit expires every two years; DRS sends a new one without charge if the business has no outstanding liabilities or unfiled returns.
Register:: myconneCT

"Yes, there is a $100 fee to obtain a Sales and Use Tax Permit. The permit expires every two years."

Connecticut Department of Revenue Services, Sales Tax Information for New Connecticut Businesses (DRS-143), FAQ 1

"You must obtain a Sales and Use Tax Permit from DRS if you will be selling at a flea market, craft show, trade show, antique show, fair, etc. in Connecticut"

Connecticut Department of Revenue Services, Sales and Use Tax Information, Who Must Register

Sources: Sales Tax Information for New Connecticut Businesses (DRS-143); Sales and Use Tax Information; Registering Your Business with DRS.

Resale certificate: buying inventory without paying sales tax

The form:: Sales and Use Tax Resale Certificate
Do you need your own permit to give one?: Yes: the state ties the certificate to the buyer's own permit or account number

A retailer buying goods it will resell gives each vendor a Sales and Use Tax Resale Certificate, or pays the tax. The certificate must show the Connecticut Tax Registration Number from the buyer's Sales and Use Tax Permit, and a vendor can't accept the registration number instead of the certificate. A blanket certificate covers a continuing line of purchases and must be renewed at least every three years.

Thrift stores, estate sales and yard sales

The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy.

Misusing a certificate

DRS states that false statements made knowingly on resale certificates are punishable by a fine of not more than $5,000, imprisonment of not more than five years, or both.

"You cannot accept the purchaser’s Tax Registration Number instead of a resale certificate."

Connecticut Department of Revenue Services, IP 2009(15), Notice to Retailers on Sales and Use Tax Resale Certificates

Sources: IP 2009(15), Notice to Retailers on Sales and Use Tax Resale Certificates; Sales Tax Information for New Connecticut Businesses (DRS-143); TSSN-23, Q & A for the New Business; Other Sales and Use Tax Forms.

Garage sales, yard sales and other occasional sales

Exempt. The permit requirement does not apply to casual or isolated sales, which DRS describes as infrequent sales of a nonrecurring nature by a person not engaged in the business of selling. A Connecticut resident making only casual and occasional sales (not running a business or using a resale certificate) is not required to register.

"These rules do not apply to casual sales or isolated sales, which are infrequent sales of a nonrecurring nature made by a person not engaged in the business of selling tangible personal property or taxable services."

Connecticut Department of Revenue Services, Sales Tax Information for New Connecticut Businesses (DRS-143), Who Must Obtain a Sales and Use Tax Permit

Sources: Sales Tax Information for New Connecticut Businesses (DRS-143); OCG-8, Office of the Commissioner Guidance Regarding Marketplace Facilitators and Marketplace Sellers.

Worked examples

Marketplace-only seller in Hartford

All your sales go through marketplaces that collect Connecticut tax. DRS still wants you registered: you complete Form REG-1, check the box saying you sell only through a marketplace facilitator, and are set up as an annual filer. DRS's new-business flyer gives the Sales and Use Tax Permit fee as $100; OCG-8 doesn't say whether a marketplace-only registration is charged differently, so ask DRS when you register.

A $50 sale at a craft show

At 6.35%, a $50 taxable sale carries $3.18 in Connecticut sales tax ($50 x 0.0635 = $3.175, rounded). You need the permit before the show, and it must be displayed at your table.

Selling without a permit

DRS imposes a civil penalty of $250 for the first day a person does business without a permit and $100 for each following day; DRS says the penalty may be waived for reasonable cause.

Edge cases and details

An out-of-state retailer below Connecticut's threshold does not have to register, while one above it registers on Form REG-1 even if it sells only through marketplace facilitators (DRS's chart, OCG-8).
OCG-8 (2018) says a seller already registered that now sells only through facilitators can ask DRS, by secure e-mail through its online Taxpayer Service Center, to change to annual filing, and should wait for DRS's written confirmation before changing; DRS now handles registration in myconneCT.
A registered marketplace seller still reports its marketplace sales as gross receipts and deducts them on the same line as sales for resale (OCG-8, Question 8). It is excused from collecting on a facilitated sale only if its contract says the facilitator collects on all its taxable sales, or it received in good faith a completed Certificate of Collection from the facilitator, and any shortfall wasn't caused by incorrect information it gave (Question 7).
Buying an existing business doesn't carry over the old owner's permit; a new permit is required, and each location needs its own.
A return is due for every filing period even when nothing was sold.
DRS states that failing to obtain a tax permit can bring a fine of not more than $500, imprisonment of not more than three months, or both, for each offense, on top of the civil penalty of $250 for the first day and $100 for each following day.
A blanket resale certificate covering a continuing line of purchases must be renewed at least every three years from the date it is issued.
DRS’s sales tax forms list includes DRS-O55, Marketplace Facilitators and Sellers Certificate of Collection (11/2018).

What to do

Register in myconneCT before your first sale, including if you only sell through marketplaces from a Connecticut address.
Keep the permit displayed at every flea market, craft show or fair table.
Give suppliers a completed Sales and Use Tax Resale Certificate with your Connecticut Tax Registration Number, and renew blanket certificates at least every three years.
Ask a tax professional whether your filing frequency should be annual if every sale goes through marketplaces.

Common questions

How much is a Connecticut sales tax permit?

$100. DRS says the permit expires every two years and is reissued without charge if you have no outstanding liabilities or unfiled returns.

Do I need a Connecticut permit for a one-day flea market?

Yes. DRS says you must obtain a Sales and Use Tax Permit even if you only make sales for one day, and display it at your booth or table.

Do I need a permit for a yard sale in Connecticut?

No, if it is a casual sale by someone not in the business of selling. DRS's chart says in-state people making casual and occasional sales only are not required to register.

General information, not tax or legal advice

This page summarizes Connecticut's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Connecticut Department of Revenue Services (DRS) directly.

Sources

Official pages this page is built from, with the day each was read.

Connecticut Department of Revenue Services: OCG-8, Office of the Commissioner Guidance Regarding Marketplace Facilitators and Marketplace Sellers; read Oct 23, 2026. Who must register, including in-state marketplace-only retailers.
Connecticut Department of Revenue Services: Sales Tax Information for New Connecticut Businesses (DRS-143); read Oct 23, 2026. In-state marketplace-only retailers register (FAQ 8); $100 fee, two-year permit, 6.35% rate, casual sales, resale certificates.
Connecticut Department of Revenue Services: Sales and Use Tax Information; read Oct 23, 2026. Who must register, flea markets, myconneCT, penalty for no permit.
Connecticut Department of Revenue Services: Registering Your Business with DRS; read Oct 23, 2026. Registration in myconneCT.
Connecticut Department of Revenue Services: IP 2009(15), Notice to Retailers on Sales and Use Tax Resale Certificates; read Oct 23, 2026. Resale certificate contents, blanket renewal, penalties.
Connecticut Department of Revenue Services: TSSN-23, Q & A for the New Business; read Oct 23, 2026. Resale certificate given to each vendor; register before you start.
Connecticut Department of Revenue Services: Other Sales and Use Tax Forms; read Oct 23, 2026. Sales and Use Tax Resale Certificate form.

Free 1-page Reseller Cheat Sheet: fees on 8 platforms, Media Mail and stamp prices

What each platform takes from a $10, $25 and $50 sale, Media Mail 1-10 lb, Ground Advantage to Zones 1, 5 and 8, and the Forever stamp, on one printable page. The link appears as soon as you sign up.