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Connecticut Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Connecticut Department of Revenue Services (DRS)'s own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Connecticut, give your supplier a completed Connecticut Sales and Use Tax Resale Certificate; you need a Connecticut seller's registration number to fill it in. The multistate Streamlined (SST) certificate is not accepted and the MTC uniform certificate is accepted. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the Sales and Use Tax Permit: $100.

Resale form

State form

buyer fills it in

Permit fee

$100

Sales and Use Tax Permit

SST form

SSTGB Form F0003

MTC form

Accepted

uniform certificate

Connecticut resale certificate and permit rules

Connecticut: seller's permit & resale certificate

Sales tax · Agency: Connecticut Department of Revenue Services (DRS)

Permit

Sales and Use Tax Permit

Registration fee

$100

SST form

Not accepted

MTC form

Accepted

Resale certificate: Connecticut Sales and Use Tax Resale CertificateGet the official form →
How long it's valid: Single purchase or blanket certificate (marked 'Blanket Certificate'); a blanket certificate must be renewed at least every three years from the date issued and covers only the items described while the issuer is buying them for resale. Keep certificates at least six years.
Seller's permit: Sales and Use Tax Permit — $100. $100 fee to register to collect sales and use tax; register online only through myconneCT (REG-1) and pay electronically. Each business location needs its own permit. A business that closed its account and needs a new permit pays the fee again. Temporary permit printable immediately; official permit mailed.Register with Connecticut Department of Revenue Services →Renewal: Permit expires every two years; DRS automatically sends a renewed permit at no charge if the business has no outstanding liabilities or unfiled returns.
Buyer registered in another state?: Conditional — a buyer that isn't registered in Connecticut may use its home-state number only if it isn't required to hold a Connecticut permit, and should attach a statement saying so (IP 2009(15)).
Multistate forms: IP 2009(15): DRS accepts the MTC Uniform Sales & Use Tax Certificate – Multijurisdiction as a valid resale certificate, but not as an exemption certificate for any other purpose. A certificate that substantially resembles the official DRS form is also acceptable; the seller cannot accept a tax registration number instead of a certificate. DRS guidance (IP 2009(13)) says retailers may not accept another state's own resale/exemption certificate. Connecticut is not an SST member.
Good to know: A Sales and Use Tax Permit is required even for one-day sales at flea markets, craft shows and fairs; display it at the booth.
Civil penalty for operating without a seller's permit: $250 for the first day and $100 for each following day; DRS will not issue or renew a permit while taxes are owed.
Knowingly false statements on a resale certificate: fine up to $5,000, up to five years' imprisonment, or both.
Contractors who do not sell at retail may not issue resale certificates for materials used in construction contracts.

Official sources for Connecticut (7)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Connecticut agency's pages, forms and rules don't state (3 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Connecticut, step by step

Register for a Sales and Use Tax Permit with the Connecticut Department of Revenue Services (DRS) ($100). Register online.
Fill in the Connecticut Sales and Use Tax Resale Certificate with your registration number, what you sell and what you're buying. Official form.
Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
When you sell, collect Connecticut sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Missouri and Texas. Related: Connecticut sales tax rates, nexus and filing · sales tax nexus checker · Connecticut business licenses

Connecticut resale certificate FAQ

How do I get a resale certificate in Connecticut?

Register for a Sales and Use Tax Permit with the Connecticut Department of Revenue Services (DRS), then fill in the Connecticut Sales and Use Tax Resale Certificate with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Connecticut seller's permit cost?

$100. $100 fee to register to collect sales and use tax; register online only through myconneCT (REG-1) and pay electronically. Each business location needs its own permit. A business that closed its account and needs a new permit pays the fee again. Temporary permit printable immediately; official permit mailed. Renewal: Permit expires every two years; DRS automatically sends a renewed permit at no charge if the business has no outstanding liabilities or unfiled returns.

Does Connecticut accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): not accepted. MTC uniform certificate: accepted. IP 2009(15): DRS accepts the MTC Uniform Sales & Use Tax Certificate – Multijurisdiction as a valid resale certificate, but not as an exemption certificate for any other purpose. A certificate that substantially resembles the official DRS form is also acceptable; the seller cannot accept a tax registration number instead of a certificate. DRS guidance (IP 2009(13)) says retailers may not accept another state's own resale/exemption certificate. Connecticut is not an SST member.

Can an out-of-state business use its home-state resale number in Connecticut?

Conditional — a buyer that isn't registered in Connecticut may use its home-state number only if it isn't required to hold a Connecticut permit, and should attach a statement saying so (IP 2009(15)).

How long is a Connecticut resale certificate valid?

Single purchase or blanket certificate (marked 'Blanket Certificate'); a blanket certificate must be renewed at least every three years from the date issued and covers only the items described while the issuer is buying them for resale. Keep certificates at least six years.