Do You Need a Seller’s Permit in Connecticut?
The answer is “yes” if any of the following conditions apply to your business operations in Connecticut:
- You are engaged in the sale, lease, or rental of goods
- You run a hotel, a motel, or a lodging house
- You sell a taxable service
Incidentally, you need a separate reseller permit in Connecticut for every business location you operate. If you take over an existing business, you’ll have to obtain a new permit—you can’t use the one assigned to the old owner.
No matter what kind of business entity you operate—partnership, corporation, LLC, etc.—you need a wholesale license in Connecticut if you will be making sales in the state. Both wholesale and retail business are subject to this requirement.
There is no exception for low-volume businesses, but a “casual or isolated” sale made by an individual who is not ordinarily engaged in these transactions does not require a Connecticut seller’s permit.