Which marketplaces collect Connecticut sales tax?

Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect Connecticut sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.

Is Etsy a marketplace facilitator in Connecticut?

Yes — Etsy meets the marketplace facilitator definition in Connecticut and collects Connecticut sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.

Is eBay a marketplace facilitator in Connecticut?

Yes — eBay is a marketplace facilitator in Connecticut and collects, files, and remits Connecticut sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.

Is DoorDash a marketplace facilitator in Connecticut?

Yes — DoorDash collects Connecticut sales tax on delivery orders it facilitates and remits to the Connecticut DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.

Is Uber Eats a marketplace facilitator in Connecticut?

Yes — Uber Eats acts as a marketplace facilitator in Connecticut for the orders it processes, collecting and remitting the applicable Connecticut sales tax on the food and delivery charges it bills.

Do marketplace sales count toward my Connecticut nexus threshold?

In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But Connecticut may differ — verify before assuming.

Does Shopify qualify as a marketplace facilitator?

Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

Connecticut Marketplace Facilitator Sales Tax Rules — 2026

Updated 2026-10-12

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-10-12.

Guide content last reviewed: 2026-07-20

Use this Connecticut marketplace facilitator sales tax guide to check 2026 rules, collection requirements, effective-date notes, threshold counting, and how Amazon, Etsy, eBay, DoorDash, and Uber Eats orders differ from direct-store sales. Direct channels still use the $100,000 or 200 transactions threshold.

Connecticut's marketplace facilitator law

Connecticut has a marketplace facilitator law: marketplaces (Amazon, Etsy, eBay, Walmart Marketplace) calculate, collect, and remit sales tax on your behalf for transactions they facilitate to Connecticut buyers.

This significantly reduces your compliance burden if you sell primarily through marketplaces. But it does not exempt you from registering if you also have direct channels (your own store, wholesale, trade shows, etc.).

Key distinctions

Facilitated sales (collected by the marketplace): you generally don't collect or remit.
Direct sales (your own checkout): your responsibility as before.
Informational filings may still be required depending on Connecticut's rules, even on marketplace-facilitated volume.
Most states exclude marketplace-facilitated sales from your economic nexus threshold calculation, but double-check Connecticut specifically before assuming.

Marketplace-specific gotchas in Connecticut

Not every platform you sell on is legally a marketplace facilitator. Shopify's store platform is not — you are the seller of record. Shopify's Markets Pro is. Verify per platform.
Wholesale sales through a marketplace are usually NOT marketplace-facilitated — the marketplace is a payment conduit, not the seller. Direct-collect obligations still apply.
Returning customers and refunds: if the marketplace remitted tax and you process a refund outside the marketplace, the refund usually needs to flow through the marketplace to trigger the tax reversal. Off-marketplace refunds create reconciliation headaches.

Connecticut nexus note

Connecticut sales tax nexus and economic nexus threshold: an out-of-state seller must register with the Department of Revenue Services and obtain a Sales and Use Tax Permit when, during the 12-month period ending on September 30 immediately preceding the monthly or quarterly period for which liability is determined, it makes 200 or more retail sales into Connecticut AND has at least $100,000 in gross receipts from sales into Connecticut (Conn. Gen. Stat. § 12-407(a)(12)(G)). Both tests must be met, and the measurement year runs October 1 through September 30 rather than the calendar year. Public Act 19-117 lowered the dollar test from $250,000 to $100,000 effective July 1, 2019. Marketplace facilitators use a separate test: a person that facilitates at least $250,000 of retail sales by marketplace sellers during the prior 12-month period, and DRS guidance OCG-8 says sales to all purchasers, wherever located, count toward that $250,000. Connecticut DRS and Connecticut General Statutes source data last retrieved 2026-10-12.

What to do next

Read the full Connecticut overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Marketplace Facilitator sales tax in other states

Compare Connecticut's marketplace facilitator rules with nearby and similar states' marketplace facilitator sales tax guides:

Frequently asked questions

Which marketplaces collect Connecticut sales tax?: Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect Connecticut sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.
Is Etsy a marketplace facilitator in Connecticut?: Yes — Etsy meets the marketplace facilitator definition in Connecticut and collects Connecticut sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.
Is eBay a marketplace facilitator in Connecticut?: Yes — eBay is a marketplace facilitator in Connecticut and collects, files, and remits Connecticut sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.
Is DoorDash a marketplace facilitator in Connecticut?: Yes — DoorDash collects Connecticut sales tax on delivery orders it facilitates and remits to the Connecticut DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.
Is Uber Eats a marketplace facilitator in Connecticut?: Yes — Uber Eats acts as a marketplace facilitator in Connecticut for the orders it processes, collecting and remitting the applicable Connecticut sales tax on the food and delivery charges it bills.
Do marketplace sales count toward my Connecticut nexus threshold?: In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But Connecticut may differ — verify before assuming.
Does Shopify qualify as a marketplace facilitator?: Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

Sources

date_retrieved: 2026-10-12