Taxation Of Electronic Transactions In ConnecticutUse tax is a general tax which unless exempted under the statute, affects nearly all consumption of goods and services in Connecticut. For the purpose of Use tax, businesses engaged in the commercial sale of goods and services are treated as taxable persons. This includes both conventional forms of business and E-commerce. In Connecticut the state Sales and Use taxes are generally imposed at the standard rate of 6 percent.
The following questions have been addressed in this article:When should be the sale reported?
How are Sales and the Use taxes calculated?