Taxation of Electronic Transactions in Connecticut

As sales of goods over the Internet and sales of tangible personal property through conventional means are treated similarly in Connecticut, the same rules of nexus and Connecticut’s sales/use tax laws are applicable to both modes of business. Information downloaded from computers located in Connecticut also constitutes a taxable transaction. 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:

Are software sales and downloads taxable in Connecticut?
When should sales be reported?
How are sales and use taxes calculated?


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