Do I Need to Collect Sales Tax? CT & NC Quiz

A free quick quiz for Connecticut and North Carolina small businesses, online sellers and short-term rental hosts. Find out if you likely need a sales tax permit, whether the marketplace collects for you, or if what you sell probably isn't taxable. Checked November 2026.

Answer six quick questions about what you sell, where and how. You'll get one of three answers for Connecticut, North Carolina or both: you likely need a permit, the marketplace probably collects for you, or probably not taxable, but here's why to double-check.

1. Which state are you asking about?
2. What do you mainly sell?
3. Where is your business?
4. How do you sell?
5. Your sales into that state over the last year
6. Is this a business, or an occasional sale of your own things?

How the answer is worked out

  • Is what you sell taxable? Connecticut taxes a long list of services, like consulting, cleaning, IT and personal care. North Carolina taxes fewer services, but it does tax repair, maintenance and installation.
  • Do you have a connection to the state? A physical presence counts, and so does passing the economic nexus threshold. That's $100,000 and 200 sales in CT, or more than $100,000 in NC.
  • Who collects? Marketplaces such as Etsy, Amazon and Airbnb generally collect on the sales they process. Your direct sales are up to you.

Full details: the Connecticut sales tax guide, the North Carolina sales tax guide and the sales tax calculator. Online sellers should also read Etsy, eBay and Poshmark seller taxes in CT.

Frequently asked questions

Do I need to charge sales tax in NC?

If you sell goods, certain digital property, accommodations or taxable services such as repair, maintenance and installation in North Carolina, generally yes. Out-of-state sellers must register once NC sales are more than $100,000 in the current or previous calendar year.

Do I need to charge sales tax on services in Connecticut?

Often, yes. CT taxes many services, including consulting, computer and website services, janitorial and landscaping, repairs, and nail, spa and pet grooming services.

If I only sell on Etsy, do I need a sales tax permit?

Etsy collects the tax for you in both CT and NC. In Connecticut, DRS still asks in-state sellers who sell only through marketplaces to register on Form REG-1 using the marketplace-only box.

Do I need a permit to sell my own used stuff?

Generally not, for occasional sales of your own things. CT DRS exempts casual and isolated sales. Selling regularly, or buying items to resell, is a business.

What is economic nexus?

It's the sales level that makes an out-of-state seller collect tax. In CT it's at least $100,000 and 200 sales into the state over the 12 months ending September 30. In NC it's more than $100,000 of sales in the current or previous calendar year.

Sources (Checked November 2026)

Not tax, legal or investment advice. This is general education about sales tax, not a ruling on your business. Rates, thresholds and due dates change, so confirm with the CT Department of Revenue Services (portal.ct.gov/DRS) or the NC Department of Revenue (ncdor.gov) before you act. Checked November 2026.

Still not sure? Let's look at what you sell together.

We can help you get set up, file on time and keep clean records.

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Or call (475) 242-7941. Services are priced by quote.

Enhance Finance is a small-business finance practice serving clients across Connecticut, and North Carolina clients remotely.