A remote seller must register and collect when, in the measurement period, it has gross receipts of $100,000 or more from retail sales into Connecticut AND 200 or more retail transactions into Connecticut (as at 1 October 2026); both conditions must be met. The thresholds were $250,000 and 200 from 1 December 2018 and became $100,000 and 200 from 1 July 2019.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.