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Understanding the Connecticut Sales Tax Nexus

Connecticut was one of many states that quickly implemented sales tax nexus rules in response to the South Dakota v. Wayfair, Inc. decision. In fact, while Connecticut initially enacted a $250,000 threshold in December 2018, the state has already made adjustments to its economic nexus law by lowering its threshold to $100,000. Connecticut Governor Ned Lamont signed H.B. 7424 on June 26, 2019, which brought those changes into effect. Below, we highlight some of the other major points for out-of-state sellers.

Source: SOVOS

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