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Vermont Sales Tax for Businesses

SALES TAX RATE                                LOCAL TAXES                           WEBSITE                        TAX LINE

6%                                                        Yes                                   Department of Taxes

 

Visit the Vermont Department of Taxes for more information about Vermont Sales Tax.

Do you have economic nexus in Vermont?

Effective July 1, 2018, Vermont considers vendors who make more than $100,000 in sales annually in the state or more than 200 transactions during any preceding twelve-month period in the state to have economic nexus. This means the state considers these vendors obligated to collect sales tax from buyers in the state. You can read Vermont’s economic nexus guidance for sellers here and you can read more about economic nexus in every state here.

How to Register for a Sales Tax Permit in Vermont

Sellers with sales tax nexus in Vermont must apply for a Vermont sales tax permit.

Don’t skip this step! Many states consider it unlawful to collect sales tax in their name without a permit. Go here for more on how to register for a sales tax permit in Vermont.

When are Vermont  Sales Tax Returns Due?

When you file and pay Vermont sales tax depends on two things: your assigned filing frequency and your state’s due dates.

Rank City Population County Total Sales Tax
1 Burlington 41,826 Berkeley 6.000%
2 South Burlington 19,305 Berkeley 6.000%
3 Rutland 15,291 Rutland 6.000%
4 Essex Junction 11,000 Chittenden 6.000%
5 Barre 8,628 Washington 6.000%
6 Montpelier 7,413 Washington 6.000%
7 Winooski 6,990 Chittenden 6.000%
8 St. Albans 6,698 Franklin 6.000%
9 Newport 4,178 Orleans 6.000%
10 Bellows Falls 2,994 Windham 6.000%
11 Vergennes 2,549 Addison 6.000%
12 Swanton 2,386 Franklin 6.000%
13 Morrisville 2,074 Lamoille 6.000%
14 Waterbury 1,861 Washington 6.000%
15 North Bennington 1,609 Bennington 6.000%
16 Poultney 1,602 Rutland 6.000%
17 Johnson 1,476 Lamoille 6.000%
18 Enosburg Falls 1,279 Franklin 6.000%
19 Lyndonville 1,142 Caledonia 6.000%
20 Woodstock 857 Windsor 6.000%

 

How often will you file sales tax returns in Vermont?

States assign you a filing frequency when you register for your sales tax permit. In most states, how often you file sales tax is based on the amount of sales tax you collect from buyers in the state.

In Vermont, you will be required to file and remit sales tax either monthly, quarterly, or annually.

How often you are required to file sales tax in Vermont follows this general rule:

Average Monthly Tax Liability Filing Frequency
$41.67 to $208.33 Semi-annual
$0 to $41.66 Annual
$208.34 and up Monthly
$208.34 and up Quarterly

Vermont sales tax returns are generally always due the 25th day of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.

 

2019 Vermont Monthly Sales Tax Filing Due Dates

Taxable Period Due Date
January February 25, 2019
February March 25, 2019
March April 25, 2019
April May 28, 2019
May June 25, 2019
June July 25, 2019
July August 26, 2019
August September 25, 2019
September October 25, 2019
October November 25, 2019
November December 26, 2019
December January 27, 2020

2019 Vermont Quarterly Sales Tax Filing Due Dates

Taxable Period Due Date
Q1 (Jan-March) April 25, 2019
Q2 (April-June) July 25, 2019
Q3 (July-Sept) October 25, 2019
Q4 (Oct-Dec) January 27, 2020

2019 Vermont Annual Sales Tax Filing Due Dates

Taxable Period Due Date
2019 January 27, 2020

 

 

Connecticut Sales Tax for Businesses

SALES TAX RATE                               LOCAL TAXES                           WEBSITE                       TAX LINE

6.35%                                              None                                Department of Revenue

 

We wrote this guide for online sellers who want to know if they even have to bother with sales tax in Connecticut, and if so, how best to tackle the sales tax situation in the Nutmeg State.

After reading this, you’ll know:

  • Do you or don’t you need to collect Connecticut sales tax?
  • Which customers do you collect from?
  • How much do you collect?
  • What do you do with all the sales tax you’ve collected?
  • Way more than you probably ever wanted to know about Connecticut sales tax!

Do you have sales tax nexus in Connecticut?

“Sales tax nexus” is just a fancy way of saying “significant presence” in a state.

Connecticut considers a seller to have sales tax nexus in the state if you have any of the following in the state:

  • An office or place of business
  • An employee present in the state for more than 2 days per year
  • Goods in a warehouse
  • Ownership of real or personal property
  • Delivery of merchandise in Connecticut in vehicles owned by the taxpayer
  • Independent contractors or other representatives in Connecticut for more than 2 days per year
  • Economic nexus (i.e. your sales or transactions into the state mean you are subject to the state’s economic nexus rule)

You can click here to read exactly what the Connecticut Department of Revenue (Connecticut’s taxing authority) has to say about what constitutes sales tax nexus in Connecticut.

Do you have sales tax nexus in Connecticut if you sell on FBA?

If you sell on Amazon FBA, you may have products stored in a Connecticut Amazon fulfillment center.

You can do one of two things to determine whether or not you have items stored in an FBA warehouse in Connecticut:

  1. Login to Amazon Seller Central and pull your inventory report
  2. Sign up for a 30-day free trial  and find out from where your Amazon inventory ships with our Amazon badge feature

Connecticut’s Amazon fulfillment center(s) are located at:

Warehouse Code Address County Tax Rate
BDL1 801 Day Hill Rd Windsor, CT 06095 Hartford 6.35%
BDL2 409 Washington Ave North Haven, CT 06473 New Haven 6.35%

Read here for more about Amazon FBA and sales tax nexus. Here’s a list of all Amazon Fulfillment Centers in the United States.

Do you have economic nexus in Connecticut?

Effective December 1, 2018, Connecticut considers vendors who make more than $250,000 in sales in the last four quarters preceding the present quarter in the state and 200 transactions in the state to have economic nexus. This means the state considers these vendors obligated to collect sales tax from buyers in the state. You can read more about economic nexus in every state here.

Is what you’re selling even taxable?

You’ve probably read this far because you realized you have sales tax nexus in Connecticut. Your next step is to determine if what you’re selling is even taxable.

Services in Connecticut are generally not taxable. So if you’re a freelance writer or a plumber, you’re in luck and you don’t have to worry about sales tax. But watch out – if the service you provide includes creating or manufacturing a product, you may have to deal with the sales tax on products.

Tangible products are taxable in Connecticut , with a few exceptions. These exceptions include certain some groceries, some clothing, safety gear like firearm locks, child car seats and bike helmets, compact fluorescent bulbs, college textbooks, medical equipment and certain motor vehicles. Click here for more about tax exempt goods in Connecticut.

So if you sell toys, then charge sales tax to your Connecticut customers.

But if you’re a graphic designer, don’t charge sales tax to your Connecticut customers.

If you have sales tax nexus in Connecticut and your products are taxable, your next step is to register for a sales tax permit.

How to Register for a Sales Tax Permit in Connecticut

Sellers with sales tax nexus in Connecticut must apply for a Connecticut sales tax permit.

Don’t skip this step! Many states consider it unlawful to collect sales tax in their name without a permit. Go here for more on how to register for a sales tax permit in Connecticut.

How to Collect Sales Tax in Connecticut

So you’ve determined that you have sales tax nexus in Connecticut and what you’re selling is taxable. And you’re all set and registered for your Connecticut sales tax permit(s).

The next step is to determine how much sales tax to collect.

Connecticut is one of the few states that only has a statewide sales tax rate. There are no local sales tax rates, which means that collecting sales tax is easy. No matter if you live in Connecticut or out of state, charge a flat 6.35% in sales tax to your customers in Connecticut. The same goes if you have nexus in Connecticut because you sell on FBA.

What are the Amazon sales tax settings for Connecticut?

If you are an Amazon pro seller and use Amazon to collect sales tax, be sure you have your Connecticut sales tax settings entered correctly. Find step-by-step instructions for setting up your Amazon sales tax settings here.

If you are a… State tax County tax City tax District tax Custom rate Is shipping taxable? Is gift wrapping taxable?
Seller living in Connecticut X N/A Yes (if item is taxable) No
Seller living outside of Connecticut X N/A Yes (if item is taxable) No

Should you collect sales tax on shipping charges in Connecticut?

The rule states that if the items that you are shipping are taxable, the shipping charges are also taxable. If you are shipping non-taxable items like food items, then the shipping is not taxable.

Read a full explanation of sales tax on shipping in Connecticut here.

Rank City Population County Total Sales Tax
1 Bridgeport 143,628 Fairfield 6.350%
2 Stamford 130,515 Fairfield 6.350%
3 New Haven 129,774 New Haven 6.350%
4 Hartford 121,991 Hartford 6.350%
5 Waterbury 107,256 New Haven 6.350%
6 Norwalk 88,882 Fairfield 6.350%
7 Danbury 86,504 Fairfield 6.350%
8 New Britain 71,818 Hartford 6.350%
9 Bristol 59,649 Hartford 6.350%
10 Meriden 58,906 New Haven 6.350%
11 West Haven 53,984 New Haven 6.350%
12 Milford 53,464 Fairfield 6.350%
13 Middletown 46,490 Middlesex 6.350%
14 Shelton 41,714 Fairfield 6.350%
15 Norwich 39,072 New London 6.350%
16 Torrington 34,074 Litchfield 6.350%
17 Naugatuck 31,104 New Haven 6.350%
18 New London 26,850 New London 6.350%
19 Ansonia 18,490 New Haven 6.350%
20 Derby 12,495 New Haven 6.350%

When are Connecticut Sales Tax Returns Due?

When you file and pay Connecticut sales tax depends on two things: your assigned filing frequency and your state’s due dates.

How often will you file sales tax returns in Connecticut?

States assign you a filing frequency when you register for your sales tax permit. In most states, how often you file sales tax is based on the amount of sales tax you collect from buyers in the state.

In Connecticut, you will be required to file and remit sales tax either monthly, quarterly, or annually.

How often you are required to file sales tax in Connecticut follows this general rule:

Average Monthly Tax Liability Filing Frequency
$0 to $83.33 Annual
$83.34 to $333.33 Quarterly
$333.34 and up Monthly

Connecticut sales tax returns are always due the last day of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.

2019 Connecticut Monthly Sales Tax Filing Due Dates

Taxable Period Due Date
January February 28, 2019
February April 1, 2019
March April 30, 2019
April May 31, 2019
May July 1, 2019
June July 31, 2019
July September 3, 2019
August September 30, 2019
September October 31, 2019
October December 2, 2019
November December 31, 2019
December January 31, 2020

2019 Connecticut Quarterly Sales Tax Filing Due Dates

Taxable Period Due Date
Q1 (Jan-March) April 30, 2019
Q2 (April-June) July 31, 2019
Q3 (July-Sept) October 31, 2019
Q4 (Oct-Dec) January 31, 2020

2019 Connecticut Annual Sales Tax Filing Due Dates

Taxable Period Due Date
2019 January 31, 2020

Click here for more info on Connecticut sales tax filing due dates.

How to File Sales Tax in Connecticut

When it comes time to file sales tax in Connecticut you must do three things:

  1. Calculate how much sales tax you owe
  2. File a sales tax return
  3. Make a payment

We’ll walk you through these steps.

How to Calculate How Much Sales Tax You Owe in Connecticut

Calculating how much sales tax you should remit to the state of Connecticut is easy with Connecticut sales tax report.

All you do is connect the channels through which you sell – including Amazon, eBay, Shopify, Square and more – and we’ll calculate exactly how much sales tax you collected. All the information you need to file your Connecticut sales tax return will be waiting for you. All you have to do is login!

How to File and Pay Sales Tax in Connecticut

You have two options for filing and paying your Connecticut sales tax:

  • File online File online at the Connecticut Department of Revenue Services. You can remit your payment through their online system. Connecticut requires that taxpayers pay electronically.
  • AutoFile – Let us file your sales tax for you. We take care of the payments, too. You’ll never have to worry about spreadsheets, calculations or filling out complex sales tax returns.

Other Facts You Should Know about Connecticut Sales Tax Filing

There are a few more things you should know about sales tax in Connecticut:

Penalties:

  • Late Filing Penalty$50, plus 1% per month of the tax imposed
  • Late Payment Penalty1% of the unpaid tax bill for each month (or fraction of a month) of delinquency

Other penalties for fraud or serial offenses include higher penalties and even criminal charges.

“Zero returns”:

Connecticut requires that any seller with a sales tax permit file a sales tax return on your due date even if you don’t have any sales tax to report or pay. Click here for a list of states that require zero sales tax returns.

And that’s it. You’ve mastered Connecticut sales tax filing! Now that sales tax is out of the way, you can get back to what you do best – running your business.

Connecticut Sales Tax Holidays

Here’s a list of current Connecticut sales tax holidays

Holiday Dates
Connecticut Back to School Sales Tax Holiday August 19-25, 2018

Check here for more information about Connecticut’s sales tax holidays, including how to handle sales tax holidays as an online seller.

Connecticut Sales Tax Resources

For more about Connecticut sales tax, check out the Connecticut section of the blog.