A Connecticut resale certificate lets an eligible business buy goods or certain services without paying sales tax to the seller when the purchase is genuinely for resale. It is not a general exemption for business purchases: items you use yourself are generally not covered just because your business sells similar products. Connecticut accepts its own resale certificate and, in appropriate cases, certificates from out-of-state businesses.
To use one, you must be engaged in selling the type of goods or services being purchased, intend to resell them in the regular course of business, and provide the seller with a properly completed certificate. A Connecticut sales tax permit is generally required if your business must register to make taxable sales in Connecticut; an out-of-state business that is not required to hold a Connecticut permit may use its home-state tax identification number and provide supporting business information. Connecticut uses one statewide sales tax rate, with no local add-ons, so calculating the tax is comparatively straightforward. The Connecticut Department of Revenue Services (DRS) administers the tax, and Connecticut is not a home-rule state for local sales tax administration.
Understand resale and exemption certificates
A resale certificate is a purchaser’s written statement to a seller that the purchased goods or qualifying services are being acquired for resale, rather than for the purchaser’s own use. The seller may accept it to support a tax-free sale when the certificate is complete and the transaction qualifies. The purchaser remains responsible for the tax if the goods are instead used, consumed, or otherwise not resold as represented.
An exemption certificate is a broader term for documentation claiming a specific statutory exemption. Resale is one reason a purchase may be exempt from tax at the point of sale, but other exemptions have their own eligibility rules and forms. DRS publishes separate exemption certificates for particular situations; use the certificate that matches the actual reason for the exemption rather than treating a resale certificate as a general business-purchase exemption.
Confirm who qualifies to use a Connecticut resale certificate
You may issue a resale certificate when you are engaged in the business of selling the type of goods or services being purchased and, at the time of purchase, intend to resell them in the regular course of business. The goods may also qualify when they are resold as an integral or component part of a product or service you sell, where the applicable Connecticut rules allow it. The certificate does not cover purchases for your own business operations merely because those purchases help you make sales.
DRS recognizes purchasers holding a Connecticut sales and use tax permit and purchasers registered with another state’s revenue agency, subject to the information required for an out-of-state purchaser. If you are unsure whether a particular item or service qualifies, confirm the treatment with DRS or ask Sales Tax Compliance USA to review the transaction before you issue the certificate.
Register for a Connecticut sales tax permit
If your business is required to register for Connecticut sales and use tax, apply through myconneCT using the state’s business registration process. DRS states that businesses required to collect sales and use tax must register; after registration, the sales and use tax permit is available through the registration process. Check DRS’s current instructions for the applicable registration fee and requirements, as these can change.
Having a permit and qualifying for a resale purchase are related but distinct questions. A Connecticut seller required to register should not use a resale certificate as a substitute for its own permit. DRS also states that failure to obtain or renew a required seller’s permit can result in penalties. The exact consequences depend on the circumstances, so check current DRS guidance if you have been selling without a permit or are uncertain whether registration is required.
Complete a Connecticut resale certificate correctly
Use the Connecticut Sales and Use Tax Resale Certificate and complete the purchaser and seller information, describe the goods or services being bought, state the resale purpose, and provide the required tax identification information. Sign and date the certificate and give it to the seller for its records. The description should be specific enough to connect the certificate to the items or services actually being purchased; do not use it to cover unrelated purchases.
A Connecticut-registered purchaser should provide its Connecticut tax registration number as shown on its permit. An out-of-state purchaser that is not required to hold a Connecticut permit should provide its home-state tax identification number or, if it has none, its federal employer identification number. DRS’s instructions also call for supporting information showing that the out-of-state purchaser is engaged in business, including a business location and telephone number, and a statement explaining why it is not required to hold a Connecticut permit. Follow the current form and DRS instructions for the precise documentation to attach.
Use an out-of-state registration for Connecticut purchases
An out-of-state seller may provide a Connecticut resale certificate when it is registered with another state and is buying qualifying goods or services for resale. DRS does not require the purchaser to hold a Connecticut permit solely to issue a resale certificate if the purchaser is not required to have one in Connecticut. The certificate should identify the purchaser using its state tax identification number, or its federal identification number if it has no state tax number, and include the supporting business information and statement described by DRS.
Connecticut sellers may accept a resale certificate from a purchaser whose place of business is outside Connecticut when the purchaser intends to resell the items in the regular course of business. The seller should review the certificate in good faith and retain the documentation. An out-of-state registration does not automatically establish that every purchase qualifies; the goods or services and the purchaser’s intended resale still need to meet Connecticut’s rules.
Choose a single-purchase or blanket certificate
A resale certificate can cover one qualifying purchase or a continuing line of qualifying purchases. For a single transaction, complete the certificate for that purchase. For recurring purchases of the described goods or services for resale, mark the certificate as a blanket certificate. A blanket certificate is limited to the items or services described and remains appropriate only while the purchaser continues buying them for resale.
Do not rely on a blanket certificate for purchases that are outside its description or for items you will use rather than resell. If the business changes what it sells, its registration, or the purpose of its purchases, review the certificate and provide an updated one where needed. When the correct treatment is unclear, check with DRS or have a compliance professional review the facts.
Track certificate validity and renewal dates
DRS’s resale-certificate rules state that a blanket certificate should be renewed at least every three years from its issue date to confirm that its information remains correct. It is also valid only for the period during which the purchaser is reselling the items or services covered. Treat the three-year point as a renewal checkpoint, not permission to keep using a certificate after the underlying facts have changed.
Record the issue date, certificate type, covered goods or services, purchaser registration details, and renewal date. Review the certificate sooner if the purchaser stops reselling the covered items, changes business identity or registration, or the seller’s records indicate that the certificate may no longer be accurate. Check the current DRS form and instructions for any updated requirements.
Review certificates and retain supporting records
Before accepting a certificate, confirm that it is complete, signed, identifies the purchaser and the resale purpose, and reasonably matches the transaction. For an out-of-state purchaser, check that the required tax identification and business information are included. Keep the certificate with the related invoices and other records that show what was purchased and how the transaction was treated.
DRS requires businesses to report taxable and nontaxable sales on their assigned returns, and records help support the treatment used. Keep certificates and supporting records in an organized, accessible way and follow the current DRS recordkeeping requirements for your business. If a certificate is incomplete or the purchase does not appear to be for resale, ask the purchaser for corrected documentation or charge tax rather than assuming the exemption applies.
Avoid tax assessments and permit penalties
A certificate does not make a purchase tax-free if the goods or services are not actually acquired for resale under Connecticut’s rules. If you issue a certificate and later use the goods yourself, or if the certificate covers purchases outside its stated scope, tax may be due. Sellers also face risk when they accept incomplete or implausible certificates without reasonable review. Match certificates to invoices and investigate inconsistencies promptly.
Businesses required to register should maintain their permit and file returns as directed by DRS, including reporting taxable and nontaxable sales. DRS identifies penalties for operating without a required seller’s permit; the applicable outcome depends on the facts and current law. If you discover a registration or certificate problem, contact DRS or a qualified compliance service to assess the next steps rather than relying on an assumed cure or deadline.
Get help managing certificate compliance
Sales Tax Compliance USA is a done-for-you service staffed by people, not sales tax software. We can help ecommerce and cross-border sellers assess whether Connecticut registration is required, prepare and review resale-certificate documentation, track blanket-certificate renewal dates, and organize supporting records. We can also help distinguish resale purchases from other exemption claims and identify questions that need confirmation from DRS.
Connecticut’s single statewide rate and lack of local sales tax add-ons simplify rate calculation, but they do not remove the need to register when required, collect tax correctly, or support exempt sales with appropriate records. The right treatment can depend on what you sell, where you sell, and how you use the purchased items. Talk to us and we will check your circumstances and help manage the compliance work.
Connecticut certificate choices and the practical limits on each
| Situation | Certificate or action | Connecticut-specific point to check |
|---|---|---|
| One qualifying purchase for resale | Single-purchase resale certificate | Describe the transaction and goods or services; the purchase must genuinely be for resale. |
| Recurring purchases of the same described items for resale | Blanket resale certificate | Mark it as a blanket certificate; it is limited to the described purchases and should be renewed at least every three years. |
| Purchaser is registered in Connecticut | Connecticut resale certificate with Connecticut tax registration number | Use the registration number shown on the Connecticut sales and use tax permit. |
| Out-of-state purchaser not required to hold a Connecticut permit | Connecticut resale certificate with home-state tax ID or federal ID, plus supporting business information | Include the business location and telephone number and the statement explaining why a Connecticut permit is not required, following current DRS instructions. |
| Purchase is for the business’s own use rather than resale | Do not use a resale certificate | A resale certificate is not a general exemption for business inputs; confirm whether another specific exemption applies. |
| Business is required to collect Connecticut sales tax | Register through myconneCT and maintain the permit | A resale certificate does not replace the seller’s own registration or return-filing obligations. |
Frequently asked questions
How do I get a Connecticut resale certificate?
Complete the Connecticut Sales and Use Tax Resale Certificate and give it to the seller for the qualifying purchase. Provide your Connecticut tax registration number if you hold a Connecticut permit; if you are an out-of-state purchaser not required to hold one, provide the required home-state or federal identification and supporting business information. DRS lists the resale certificate among its sales tax forms.
What is a Connecticut resale certificate used for?
It documents that you are buying qualifying goods or services to resell them in the regular course of business, so the seller may treat the purchase as a resale rather than collect sales tax at that point. It does not cover items bought for your own use or serve as a general exemption for business purchases.
Does Connecticut require a sales tax permit to use a resale certificate?
A purchaser required to register in Connecticut should hold the Connecticut sales and use tax permit and use its Connecticut registration number. DRS allows an out-of-state purchaser that is not required to have a Connecticut permit to use its other-state tax identification number, or its federal identification number if it has no state tax number, with the supporting information DRS requires. Whether your business must register depends on its activities in Connecticut.
How do I fill out a Connecticut resale certificate?
Identify the purchaser and seller, describe the goods or services, state that the purchase is for resale, provide the applicable tax identification number, and sign and date the certificate. If you are an out-of-state purchaser without a Connecticut permit, include the business information and statement DRS requires to explain why you are not required to hold one. Use the current DRS form and instructions, and make sure the description matches the actual purchase.
Can I use a resale certificate for a single purchase or ongoing purchases?
Yes. Connecticut allows a certificate for one purchase or a blanket certificate for a continuing line of purchases for resale. Mark a continuing-use certificate as a blanket certificate and use it only for the described items or services while you continue to buy them for resale.
How long is a Connecticut resale certificate valid?
A blanket certificate should be renewed at least every three years from its issue date, and it is valid only while the purchaser is buying the described items or services for resale. Review it sooner if the business or the facts supporting the certificate change. Check the current DRS instructions for any updated requirements.
What’s the difference between a resale certificate and an exemption certificate?
A resale certificate documents that a purchase is for resale and is one specific basis for not paying tax to the seller. An exemption certificate is a broader category of documentation for a particular statutory exemption, which may have different eligibility rules and a different DRS form. Use the certificate that matches the actual reason the purchase is exempt.
Do Connecticut sellers accept resale certificates from other states?
Yes, a Connecticut seller may accept a certificate from an out-of-state purchaser that intends to resell the qualifying items in the regular course of business. The purchaser should provide the required home-state tax identification or federal identification, along with the business information and statement DRS requires when no Connecticut permit is required. The seller should review and retain the documentation and confirm that the purchase is genuinely for resale.
How we handle this for you
The mechanics in Connecticut are manageable on their own; the cost is the time it takes every single filing period, in every state you are registered in. We are a managed service: our team registers you with the Connecticut Department of Revenue Services, prepares and files your returns, and keeps you compliant period after period. You get one point of contact and one invoice — you do not get another dashboard to learn.
See our sales tax compliance services, check where you have obligations with the nexus calculator, or talk to us about Connecticut.
Official sources
- https://portal.ct.gov/drs/sales-tax/tax-information
- https://portal.ct.gov/drs/publications/informational-publications/2009/ip-200915-notice-to-retailers-on-sales-and-use-tax-resale-certificates?archived=true
- Use Connecticut DRS’s current IP 2009(15), Notice to Retailers on Sales and Use Tax Resale Certificates, for current resale-certificate guidance.
- https://portal.ct.gov/drs/sales-tax/exemption-certificates
- https://portal.ct.gov/DRS/DRS-Forms/Registration/Register-Your-Business
- https://portal.ct.gov/drs/businesses/new-business-resource-center/registering-with-drs
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This page is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.