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