Connecticut Resale Certificate Guide 2026: How to Get Yours

Connecticut sits at the crossroads of the Northeast economy, with a strong mix of retail, manufacturing, finance, and professional services. The state imposes a 6.35% sales and use tax on most goods and certain services. Connecticut also applies a higher luxury tax rate of 7.75% on specific categories, which makes proper use of resale certificates even more valuable for high-end retailers. This guide covers everything you need to know about CERT-100, Connecticut's resale certificate, for 2026.

Connecticut Sales Tax Basics

State Rate

The Connecticut state sales tax rate is 6.35%. There are no local or county add-on taxes in Connecticut, so this rate applies uniformly across the entire state. That consistency makes tax compliance simpler than in states with layered local taxes.

The Luxury Tax Rate

Connecticut applies a 7.75% luxury tax rate on certain items priced above $10,000. This applies to:

• Motor vehicles over $10,000
• Jewelry priced over $10,000
• Clothing and footwear priced over $1,000 per item
• Handbags priced over $2,000

For retailers dealing in high-end goods, the luxury tax makes resale certificates even more impactful. Buying a $15,000 piece of jewelry for resale without a certificate would cost an extra $1,162.50 in tax.

Use Tax

Connecticut imposes a 6.35% use tax on goods purchased from out-of-state vendors when sales tax was not collected at the point of sale. Items purchased for resale are exempt from use tax, provided you have documentation.

What Is Taxable in Connecticut?

Connecticut taxes most tangible personal property and many services:

• Most physical goods are taxable at 6.35%
• Clothing and footwear under $100 are exempt from sales tax
• Groceries (unprepared food) are exempt
• Prescription drugs are exempt
• Many services are taxable, including computer and data processing services, dry cleaning, parking, and personal care services
• Digital goods are taxable

What Form Do You Need?

Connecticut uses CERT-100, the Certificate for Purchases of Tangible Personal Property and Services Exempt From Sales and Use Taxes. This form is issued by the Connecticut Department of Revenue Services (CT DRS).

About CERT-100

CERT-100 is a multi-purpose exemption certificate. It covers resale exemptions along with exemptions for manufacturing, charitable organizations, and other qualifying uses. When claiming a resale exemption, the buyer selects the "Resale" reason on the form.

Key fields include:

• Purchaser's name, address, and Connecticut Tax Registration Number
• Type of exemption claimed (check "Resale")
• Description of items being purchased
• Purchaser's signature and date

Where to Get the Form

CERT-100 is available as a free download from the CT DRS website. You can also request a copy by calling the department.

Who Needs a Connecticut Resale Certificate?

Any business buying tangible personal property or taxable services for resale needs a Connecticut resale certificate. This includes:

Retailers purchasing inventory for sale through physical stores, online marketplaces, pop-up shops, or craft fairs.

Wholesalers and distributors buying goods from manufacturers or importers for redistribution.

Online sellers registered in Connecticut who purchase inventory for resale through Amazon, eBay, Etsy, Shopify, or other platforms.

Manufacturers purchasing raw materials and components that become part of a finished product for sale.

Restaurants and food businesses buying food ingredients that will be prepared and sold as meals.

Who Does NOT Qualify

• Consumers buying for personal use
• Businesses purchasing supplies, office equipment, or tools for internal use
• Contractors purchasing materials for installation into real property (Connecticut treats contractors as end consumers of building materials in most cases)

How to Apply for a Connecticut Resale Certificate

Step 1: Register for a Connecticut Sales Tax Permit

You must have a Connecticut Sales and Use Tax Permit before you can issue a valid CERT-100. Registration is handled through the CT DRS.

What you need to register:

• Federal EIN or SSN (for sole proprietors)
• Business legal name and DBA
• Business address in Connecticut
• Type of business entity
• Description of products or services sold
• Estimated start date of sales activity

Registration is free. Apply online through the CT DRS myconneCT portal.

Processing time: Online applications are typically processed within 5 to 10 business days.

Step 2: Complete CERT-100

Download the form and fill in your business details. Select "Resale" as your exemption type. Enter your Connecticut Tax Registration Number and describe the products you intend to purchase for resale.

Step 3: Provide the Certificate to Your Suppliers

Give the completed CERT-100 to each vendor you want to purchase from tax-free. The vendor keeps the certificate on file and does not charge sales tax on qualifying purchases.

Want help with the process? We handle everything from registration to certificate completion.

Get Your Resale Certificate -->

Connecticut-Specific Rules You Should Know

Clothing Exemption Details

Connecticut exempts clothing and footwear items priced under $100 from sales tax. Items priced at $100 or more are taxable at the standard 6.35% rate. Items over $1,000 are taxed at the luxury rate of 7.75%.

For clothing retailers, this creates a tiered system. Your resale certificate covers all clothing purchases regardless of price, since you are buying for resale. The tiered rates only matter when you sell to the end consumer.

Services Are Often Taxable

Connecticut taxes a broader range of services than most states. This includes:

• Computer and data processing services
• Dry cleaning and laundry services
• Motor vehicle repair
• Landscaping and lawn care
• Personal care services (haircuts, spa services)
• Parking

If your business resells any of these services, you may be able to use CERT-100. Consult CT DRS guidance or a tax professional for service-specific rules.

Economic Nexus

Connecticut's economic nexus threshold is $100,000 in gross revenue from sales to Connecticut buyers, and 200 transactions with Connecticut buyers in the 12 months ending on September 30 of the prior year. Meeting either threshold requires registration.

Marketplace Facilitator Rules

Connecticut requires marketplace facilitators (Amazon, eBay, Walmart, Etsy) to collect and remit sales tax on behalf of third-party sellers. If you sell exclusively through a marketplace, the marketplace handles your Connecticut obligations. If you also sell directly, you need your own permit and must collect tax on those sales.

Common Mistakes with Connecticut Resale Certificates

Mistake 1: Using the Certificate for Business Supplies

Buying office furniture, computers, or cleaning supplies with a resale certificate is the most common violation. Connecticut auditors review purchase records closely and look for items that do not match your resale inventory.

Mistake 2: Forgetting the Luxury Tax Implications

If you sell luxury goods and fail to collect the higher 7.75% rate on qualifying items, you are personally liable for the difference. Make sure your point-of-sale system is configured to apply the correct rate.

Mistake 3: Not Updating Certificates

If your business name, address, or tax registration number changes, you should provide updated certificates to all suppliers. Outdated information can create problems during an audit.

Mistake 4: Ignoring Use Tax on Out-of-State Purchases

When you buy supplies (not resale inventory) from an out-of-state vendor who does not collect Connecticut tax, you owe use tax. Many small businesses overlook this requirement.

How Much Can You Save?

Connecticut's 6.35% standard rate and 7.75% luxury rate translate into meaningful savings.

Use our savings calculator to calculate your exact savings.

Connecticut Resale Certificate FAQs

Q: Does the Connecticut resale certificate expire? A: CERT-100 does not have a printed expiration date. However, the certificate is only valid while your sales tax permit is active. Vendors may request updated certificates periodically.

Q: Is there a fee for a Connecticut sales tax permit? A: No. Connecticut does not charge a fee for sales tax registration.

Q: Can out-of-state businesses use CERT-100? A: Yes. An out-of-state business can provide a CERT-100 to Connecticut vendors when purchasing goods for resale. The buyer should include their home state's registration number if they do not have a Connecticut permit.

Q: Is Connecticut part of the Streamlined Sales Tax (SST)? A: No. Connecticut is not an SST member state. You must use CERT-100 or another acceptable exemption form when buying in Connecticut.

Q: Are digital goods taxable in Connecticut? A: Yes. Connecticut taxes digital products including downloaded music, movies, books, and software.

Get Started with Your Connecticut Resale Certificate

Connecticut's uniform statewide rate and clear exemption process make it straightforward to start saving on inventory purchases. Get registered, complete your CERT-100, and put those savings back into your business.

• Expert registration guidance
• Help completing CERT-100
• Ongoing compliance support

Get Your Resale Certificate -->

For more details on Connecticut's requirements, visit our Connecticut state page.

Connecticut's luxury tax rate makes resale certificates particularly valuable for high-end retailers. Proper documentation protects you during audits and keeps your purchasing costs as low as possible.

Related Articles

• What Is a Resale Certificate? - Start with the fundamentals if you are new to resale certificates.
• Resale Certificate vs. Sales Tax Permit: What's the Difference? - Understand the distinction between these two documents.
• Multi-State Resale Certificate Guide - Selling across state lines? Learn about multi-jurisdiction certificates.