{ "batch": "332-connecticut-business-and-tax-for-creators", "articles": [ { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_anchor_tax", "category": "Business", "title": "[Unverified - being checked] Connecticut General Statutes: Chapter 229 index (anchor)", "summary": "[Unverified - being checked] Connecticut's personal income tax is chapter 229 of title 12 (Taxation) on the General Assembly's statute site, under the heading quoted.", "body": "Connecticut's personal income tax is chapter 229 of title 12 (Taxation) on the General Assembly's statute site, under the heading quoted.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“Chapter 229 Secs. 12-700 to 12-799 Income Tax”\n\nNote: Anchor record: Connecticut's own official site, state .gov domain.", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/title_12.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "Chapter 229 Secs. 12-700 to 12-799 Income Tax", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "Connecticut General Statutes", "topic": "Chapter 229 index (anchor)", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-ct" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_anchor_sales", "category": "Business", "title": "[Unverified - being checked] Connecticut General Statutes: Chapter 219 index (anchor)", "summary": "[Unverified - being checked] Connecticut's sales and use tax is chapter 219 of title 12, under the heading quoted.", "body": "Connecticut's sales and use tax is chapter 219 of title 12, under the heading quoted.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“Chapter 219 Secs. 12-406 to 12-432c Sales and Use Taxes”\n\nNote: Anchor record: Connecticut's own official site, state .gov domain.", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/title_12.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "Chapter 219 Secs. 12-406 to 12-432c Sales and Use Taxes", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "Connecticut General Statutes", "topic": "Chapter 219 index (anchor)", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-ct" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_anchor_drs", "category": "Business", "title": "Connecticut Department of Revenue Services: DRS sales and use tax page (anchor)", "summary": "The Department of Revenue Services (portal.ct.gov/drs) publishes the state's sales and use tax guidance, including registration, permit fee and rates.", "body": "The Department of Revenue Services (portal.ct.gov/drs) publishes the state's sales and use tax guidance, including registration, permit fee and rates.\n\nWhat Connecticut Department of Revenue Services actually says:\n\n“Connecticut State Department of Revenue Services CT.gov Home Department of Revenue Services”\n\nNote: Anchor record: state .gov domain, revenue department.", "source_type": "official", "source_link": "https://portal.ct.gov/drs/sales-tax/tax-information", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut Department of Revenue Services", "evidence_quote": "Connecticut State Department of Revenue Services CT.gov Home Department of Revenue Services", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "Connecticut Department of Revenue Services", "topic": "DRS sales and use tax page (anchor)", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_anchor_sots", "category": "Business", "title": "[Unverified - being checked] Connecticut General Statutes: Chapter 613a index (anchor)", "summary": "[Unverified - being checked] Connecticut LLCs are formed under chapter 613a of title 34; the Secretary of the State files and collects the fees.", "body": "Connecticut LLCs are formed under chapter 613a of title 34; the Secretary of the State files and collects the fees.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“Chapter 613a Secs. 34-243 to 34-299 Uniform Limited Liability Company Act”\n\nNote: Anchor record: Connecticut's own official site, state .gov domain.", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/title_34.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "Chapter 613a Secs. 34-243 to 34-299 Uniform Limited Liability Company Act", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "Connecticut General Statutes", "topic": "Chapter 613a index (anchor)", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-ct" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_anchor_trade", "category": "Business", "title": "[Unverified - being checked] Connecticut General Statutes: Chapter 620 index (anchor)", "summary": "[Unverified - being checked] Assumed or trade names are governed by chapter 620 of title 35 (Trade Names).", "body": "Assumed or trade names are governed by chapter 620 of title 35 (Trade Names).\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“Chapter 620 Secs. 35-1 to 35-3 Trade Names”\n\nNote: Anchor record: Connecticut's own official site, state .gov domain.", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/title_35.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "Chapter 620 Secs. 35-1 to 35-3 Trade Names", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "Connecticut General Statutes", "topic": "Chapter 620 index (anchor)", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-ct" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_it_exists", "category": "Business", "title": "CGS 12-700: Personal income tax on residents", "summary": "Connecticut imposes an income tax on the Connecticut taxable income of each resident.", "body": "Connecticut imposes an income tax on the Connecticut taxable income of each resident.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“There is hereby imposed on the Connecticut taxable income of each resident of this state a tax:”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_229.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "There is hereby imposed on the Connecticut taxable income of each resident of this state a tax:", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 12-700", "topic": "Personal income tax on residents", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_it_rates", "category": "Business", "title": "CGS 12-700(a)(10): Rates for tax years from 2024 (single filers)", "summary": "For taxable years beginning on or after January 1, 2024 an unmarried individual pays 2.0% up to $10,000, then 4.5%, 5.5%, 6.0%, 6.5%, 6.9% and 6.99% above $500,000.", "body": "For taxable years beginning on or after January 1, 2024 an unmarried individual pays 2.0% up to $10,000, then 4.5%, 5.5%, 6.0%, 6.5%, 6.9% and 6.99% above $500,000.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“For any person who files a return under the federal income tax for such taxable year as an unmarried individual: Connecticut Taxable Income Rate of Tax Not over $10,000 2.0% Over $10,000 but not $200.00, plus 4.5% of the over $50,000 excess over $10,000 Over $50,000 but not $2,000, plus 5.5% of the over $100,000 excess over $50,000 Over $100,000 but not $4,750, plus 6.0% of the over $200,000 excess over $100,000 Over $200,000 but not $10,750, plus 6.5% of the over $250,000 excess over $200,000 Over $250,000 but not $14,000, plus 6.9% of the over $500,000 excess over $250,000 Over $500,000 $31,250, plus 6.99% of the excess over $500,000”\n\nNote: Statute text as published on cga.ct.gov; the 2026 supplement for chapter 229 does not reprint 12-700. Married-filer and head-of-household schedules follow in the same subdivision.", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_229.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "For any person who files a return under the federal income tax for such taxable year as an unmarried individual: Connecticut Taxable Income Rate of Tax Not over $10,000 2.0% Over $10,000 but not $200.00, plus 4.5% of the over $50,000 excess over $10,000 Over $50,000 but not $2,000, plus 5.5% of the over $100,000 excess over $50,000 Over $100,000 but not $4,750, plus 6.0% of the over $200,000 excess over $100,000 Over $200,000 but not $10,750, plus 6.5% of the over $250,000 excess over $200,000 Over $250,000 but not $14,000, plus 6.9% of the over $500,000 excess over $250,000 Over $500,000 $31,250, plus 6.99% of the excess over $500,000", "volatility": "high", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 12-700(a)(10)", "topic": "Rates for tax years from 2024 (single filers)", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_it_est", "category": "Business", "title": "CGS 12-722(c): Estimated payments: four installments", "summary": "Individuals pay estimated tax in four required installments, due on the 15th day of the 4th, 6th and 9th months of the tax year and the 15th day of the 1st month of the next year.", "body": "Individuals pay estimated tax in four required installments, due on the 15th day of the 4th, 6th and 9th months of the tax year and the 15th day of the 1st month of the next year.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“there shall be four required installments for each taxable year. The due date for the first required installment is the fifteenth day of the fourth month of the taxable year. The due date for the second required installment is the fifteenth day of the sixth month of the taxable year. The due date for the third required installment is the fifteenth day of the ninth month of the taxable year. The due date for the fourth required installment is the fifteenth day of the first month of the next succeeding taxable year.”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_229.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "there shall be four required installments for each taxable year. The due date for the first required installment is the fifteenth day of the fourth month of the taxable year. The due date for the second required installment is the fifteenth day of the sixth month of the taxable year. The due date for the third required installment is the fifteenth day of the ninth month of the taxable year. The due date for the fourth required installment is the fifteenth day of the first month of the next succeeding taxable year.", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 12-722(c)", "topic": "Estimated payments: four installments", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_it_est25", "category": "Business", "title": "CGS 12-722(d): Estimated payments: 25% each", "summary": "Each required installment is twenty-five per cent of the required annual payment; interest at one per cent per month applies to an underpayment.", "body": "Each required installment is twenty-five per cent of the required annual payment; interest at one per cent per month applies to an underpayment.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“the amount of any required installment shall be twenty-five per cent of the required annual payment”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_229.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "the amount of any required installment shall be twenty-five per cent of the required annual payment", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 12-722(d)", "topic": "Estimated payments: 25% each", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_it_interest", "category": "Business", "title": "CGS 12-722(a): Underpayment interest", "summary": "An underpayment of estimated tax by an individual carries interest at one per cent per month or fraction thereof.", "body": "An underpayment of estimated tax by an individual carries interest at one per cent per month or fraction thereof.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“there shall be added to the tax an amount determined by applying interest (1) at the rate of one per cent per month or fraction thereof”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_229.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "there shall be added to the tax an amount determined by applying interest (1) at the rate of one per cent per month or fraction thereof", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 12-722(a)", "topic": "Underpayment interest", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_it_due", "category": "Business", "title": "CGS 12-719(a): Filing deadline", "summary": "The income tax return is due on or before the fifteenth day of the fourth month after the close of the taxable year (April 15 for calendar-year filers), and the tax is payable by the same date.", "body": "The income tax return is due on or before the fifteenth day of the fourth month after the close of the taxable year (April 15 for calendar-year filers), and the tax is payable by the same date.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“The income tax return required under this chapter shall be filed on or before the fifteenth day of the fourth month following the close of the taxpayer's taxable year.”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_229.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "The income tax return required under this chapter shall be filed on or before the fifteenth day of the fourth month following the close of the taxpayer's taxable year.", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 12-719(a)", "topic": "Filing deadline", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_st_permit", "category": "Business", "title": "CGS 12-409(a): Sales tax permit required", "summary": "No person may engage in or transact business as a seller in Connecticut without a sales tax permit.", "body": "No person may engage in or transact business as a seller in Connecticut without a sales tax permit.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“No person shall engage in or transact business as a seller within this state, unless a permit or permits have been issued to such person”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_219.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "No person shall engage in or transact business as a seller within this state, unless a permit or permits have been issued to such person", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 12-409(a)", "topic": "Sales tax permit required", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_st_permit_fee", "category": "Business", "title": "CGS 12-409(c): Permit fee", "summary": "The permit fee is one hundred dollars for each permit at initial application.", "body": "The permit fee is one hundred dollars for each permit at initial application.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“the applicant shall pay to the Commissioner of Revenue Services a permit fee of one hundred dollars for each permit.”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_219.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "the applicant shall pay to the Commissioner of Revenue Services a permit fee of one hundred dollars for each permit.", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 12-409(c)", "topic": "Permit fee", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_st_digital", "category": "Business", "title": "CGS 12-407(a)(13): Digital goods are taxable", "summary": "Connecticut's definition of 'tangible personal property' includes digital goods and canned or prewritten software, so digital goods are subject to sales tax.", "body": "Connecticut's definition of 'tangible personal property' includes digital goods and canned or prewritten software, so digital goods are subject to sales tax.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“includes (A) digital goods, (B) canned or prewritten computer software, including canned or prewritten software that is electronically accessed or transferred, other than when purchased by a business for use by such business, and any additional content related to such software”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_219.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "includes (A) digital goods, (B) canned or prewritten computer software, including canned or prewritten software that is electronically accessed or transferred, other than when purchased by a business for use by such business, and any additional content related to such software", "volatility": "medium", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 12-407(a)(13)", "topic": "Digital goods are taxable", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_st_digital_drs", "category": "Business", "title": "DRS Sales and Use Tax Information: Rate on digital goods", "summary": "DRS states that the 6.35% sales tax rate applies to most goods, including digital goods, and taxable services, with no additional local sales taxes.", "body": "DRS states that the 6.35% sales tax rate applies to most goods, including digital goods, and taxable services, with no additional local sales taxes.\n\nWhat Connecticut Department of Revenue Services actually says:\n\n“The sales tax rate of 6.35% applies to the retail sale, lease, or rental of most goods (including digital goods, which are described in Special Notice 2019(8), Sales and Use Taxes on Digital Goods and Canned or Prewritten Software) and taxable services. However, see Special Sales Tax Rates Apply to Certain Sales. There are no additional sales taxes imposed by local jurisdictions in Connecticut.”", "source_type": "official", "source_link": "https://portal.ct.gov/drs/sales-tax/tax-information", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut Department of Revenue Services", "evidence_quote": "The sales tax rate of 6.35% applies to the retail sale, lease, or rental of most goods (including digital goods, which are described in Special Notice 2019(8), Sales and Use Taxes on Digital Goods and Canned or Prewritten Software) and taxable services. However, see Special Sales Tax Rates Apply to Certain Sales. There are no additional sales taxes imposed by local jurisdictions in Connecticut.", "volatility": "medium", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "DRS Sales and Use Tax Information", "topic": "Rate on digital goods", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_st_physical", "category": "Business", "title": "CGS 12-408(1)(A): Shipped physical goods: rate and who collects", "summary": "A 6.35% sales tax is imposed on all retailers on gross receipts from retail sales of tangible personal property; the retailer collects it.", "body": "A 6.35% sales tax is imposed on all retailers on gross receipts from retail sales of tangible personal property; the retailer collects it.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“a tax is hereby imposed on all retailers at the rate of six and thirty-five-hundredths per cent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_219.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "a tax is hereby imposed on all retailers at the rate of six and thirty-five-hundredths per cent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 12-408(1)(A)", "topic": "Shipped physical goods: rate and who collects", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_llc_fee", "category": "Business", "title": "CGS 34-243u: LLC certificate of organization fee", "summary": "Filing a certificate of organization, including appointment of registered agent, costs $120.", "body": "Filing a certificate of organization, including appointment of registered agent, costs $120.\n\nWhat Connecticut Secretary of the State actually says:\n\n“filing a certificate of organization, including appointment of registered agent, one hundred twenty dollars;”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_613a.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut Secretary of the State", "evidence_quote": "filing a certificate of organization, including appointment of registered agent, one hundred twenty dollars;", "volatility": "medium", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 34-243u", "topic": "LLC certificate of organization fee", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_llc_annual", "category": "Business", "title": "CGS 34-243u(a)(15): LLC annual report fee", "summary": "Filing an LLC annual report costs $80 for any year on or after July 1, 2020.", "body": "Filing an LLC annual report costs $80 for any year on or after July 1, 2020.\n\nWhat Connecticut Secretary of the State actually says:\n\n“filing an annual report, (A) concerning any year prior to July 1, 2020, twenty dollars, and (B) concerning any year on or after July 1, 2020, eighty dollars;”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_613a.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut Secretary of the State", "evidence_quote": "filing an annual report, (A) concerning any year prior to July 1, 2020, twenty dollars, and (B) concerning any year on or after July 1, 2020, eighty dollars;", "volatility": "medium", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 34-243u(a)(15)", "topic": "LLC annual report fee", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_dba_where", "category": "Business", "title": "CGS 35-1a: Assumed name (DBA) filing", "summary": "A trade name certificate must be filed with the TOWN CLERK of the town where the business is principally transacted, valid five years; the application must give the business's physical address and each owner's full name, physical address and email.", "body": "A trade name certificate must be filed with the TOWN CLERK of the town where the business is principally transacted, valid five years; the application must give the business's physical address and each owner's full name, physical address and email.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“An application for a trade name certificate shall be filed on a form prescribed by the Secretary of the State in the office of the town clerk in the town in which such business is, or will be, principally transacted. (1) An application filed by a natural person or a group of natural persons shall provide: (A) The name under which such business is, or will be, transacted, (B) the physical address of the business located in the town of filing, (C) the valid electronic mail address of the business, and (D) the full name, physical address and valid electronic mail address of each person transacting such business.”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_620.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "An application for a trade name certificate shall be filed on a form prescribed by the Secretary of the State in the office of the town clerk in the town in which such business is, or will be, principally transacted. (1) An application filed by a natural person or a group of natural persons shall provide: (A) The name under which such business is, or will be, transacted, (B) the physical address of the business located in the town of filing, (C) the valid electronic mail address of the business, and (D) the full name, physical address and valid electronic mail address of each person transacting such business.", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 35-1a", "topic": "Assumed name (DBA) filing", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_dba_fee", "category": "Business", "title": "CGS 35-1a(c): DBA fee", "summary": "The trade name filing fee follows section 7-34a (town clerk fee); the certificate is valid five years.", "body": "The trade name filing fee follows section 7-34a (town clerk fee); the certificate is valid five years.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“The filing fee for the trade name application shall be in accordance with section 7-34a. (d) A town clerk shall issue a trade name certificate upon acceptance of a trade name application filed in accordance with this section or section 35-1b. Such certificate shall be valid for a period of five years from the date of issuance.”\n\nNote: The dollar amount is in CGS 7-34a and was not read.", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_620.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "The filing fee for the trade name application shall be in accordance with section 7-34a. (d) A town clerk shall issue a trade name certificate upon acceptance of a trade name application filed in accordance with this section or section 35-1b. Such certificate shall be valid for a period of five years from the date of issuance.", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 35-1a(c)", "topic": "DBA fee", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_privacy_llc", "category": "Business", "title": "[Unverified - being checked] CGS 34-247(b)(4): Privacy: LLC filing names a person and a home address", "summary": "[Unverified - being checked] A Connecticut LLC certificate of organization must give the name, business address and residence address of at least one manager or member; a business address is accepted instead only for good cause, such as a risk to personal security.", "body": "A Connecticut LLC certificate of organization must give the name, business address and residence address of at least one manager or member; a business address is accepted instead only for good cause, such as a risk to personal security.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“the name, business address and residence address of at least one manager or member of the limited liability company, except that if good cause is shown, the Secretary of the State may accept a business address in lieu of the business and residence addresses of such manager or member, provided, for purposes of this subsection, a showing of good cause shall include, but not be limited to, a showing that public disclosure of the residence address of the manager or member of the limited liability company may expose the personal security of such manager or member to significant risk;”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_613a.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "the name, business address and residence address of at least one manager or member of the limited liability company, except that if good cause is shown, the Secretary of the State may accept a business address in lieu of the business and residence addresses of such manager or member, provided, for purposes of this subsection, a showing of good cause shall include, but not be limited to, a showing that public disclosure of the residence address of the manager or member of the limited liability company may expose the personal security of such manager or member to significant risk;", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 34-247(b)(4)", "topic": "Privacy: LLC filing names a person and a home address", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "thin_body", "source_unverifiable:fetch_failed:budget" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_privacy_agent", "category": "Business", "title": "[Unverified - being checked] CGS 34-243n: Privacy: registered agent", "summary": "[Unverified - being checked] A registered agent may be a Connecticut-resident individual or a Connecticut or registered foreign entity, so a commercial agent can be named in place of the owner for service of process (the residence-address rule above still applies to the manager or member).", "body": "A registered agent may be a Connecticut-resident individual or a Connecticut or registered foreign entity, so a commercial agent can be named in place of the owner for service of process (the residence-address rule above still applies to the manager or member).\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“The registered agent for a limited liability company shall be a: (1) Natural person who is a resident of this state; (2) Corporation formed under the laws of this state; (3) Foreign corporation that has procured a certificate of authority to transact business or conduct its affairs in this state; (4) Limited liability company;”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_613a.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "The registered agent for a limited liability company shall be a: (1) Natural person who is a resident of this state; (2) Corporation formed under the laws of this state; (3) Foreign corporation that has procured a certificate of authority to transact business or conduct its affairs in this state; (4) Limited liability company;", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 34-243n", "topic": "Privacy: registered agent", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "thin_body", "source_unverifiable:fetch_failed:budget" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_privacy_annual", "category": "Business", "title": "[Unverified - being checked] CGS 34-247k: Privacy: annual report repeats the address", "summary": "[Unverified - being checked] The annual report also states the name, business address and residence address of at least one member or manager, with the same good-cause exception.", "body": "The annual report also states the name, business address and residence address of at least one member or manager, with the same good-cause exception.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“(3) The name, business address and residence address of at least one member or manager, except that, if good cause is shown, the Secretary of the State may accept a business address in lieu of business and residence addresses of such manager or member. For purposes of this subdivision, a showing of good cause shall include, but not be limited to, a showing that public disclosure of the residence address of the manager or member of the limited liability company may expose the personal security of such manager or member to significant risk;”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_613a.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "(3) The name, business address and residence address of at least one member or manager, except that, if good cause is shown, the Secretary of the State may accept a business address in lieu of business and residence addresses of such manager or member. For purposes of this subdivision, a showing of good cause shall include, but not be limited to, a showing that public disclosure of the residence address of the manager or member of the limited liability company may expose the personal security of such manager or member to significant risk;", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 34-247k", "topic": "Privacy: annual report repeats the address", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "thin_body", "source_unverifiable:fetch_failed:budget" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r332_connecticut_business_and_tax_for_creators_332_connecticut_business_and_tax_for_creators_sole_prop", "category": "Business", "title": "CGS 35-1a: Sole proprietor using own name", "summary": "A trade name certificate is required only to transact business under an assumed name, i.e. a name other than the real name of the person transacting the business; a sole proprietor using their legal name files none.", "body": "A trade name certificate is required only to transact business under an assumed name, i.e. a name other than the real name of the person transacting the business; a sole proprietor using their legal name files none.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“No person shall transact business in this state under any assumed or fictitious name, or under any designation, name or style, corporate or otherwise, other than the real name or names of the person or persons transacting such business, unless a trade name certificate has been issued in accordance with this section or section 35-1b.”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_620.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "No person shall transact business in this state under any assumed or fictitious name, or under any designation, name or style, corporate or otherwise, other than the real name or names of the person or persons transacting such business, unless a trade name certificate has been issued in accordance with this section or section 35-1b.", "volatility": "low", "from_batch": "332-connecticut-business-and-tax-for-creators", "subject": "CGS 35-1a", "topic": "Sole proprietor using own name", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }