Conn. Gen. Stat. § 12-408h

(1) “Short-term rental” means the transfer for a consideration of the occupancy in a furnished residence or similar accommodation for a period of thirty consecutive calendar days or less;

(2) “Short-term rental facilitator” means any person that (A) facilitates retail sales of at least two hundred fifty thousand dollars during the prior twelve-month period by short-term rental operators by providing a short-term rental platform, (B) directly or indirectly through agreements or arrangements with third parties, collects rent for occupancy and remits payments to the short-term rental operators, and (C) receives compensation or other consideration for such services;

(3) “Short-term rental operator” means any person that has an agreement with a short-term rental facilitator regarding the listing or advertising of a short-term rental in this state; and

(4) “Short-term rental platform” means a physical or electronic place, including, but not limited to, a store, a booth, an Internet web site, a catalog or a dedicated software application that allows short-term rental operators to display available accommodations to prospective guests.

(b) A short-term rental facilitator shall be required to obtain a permit to collect the tax set forth in subparagraph (B) of subdivision (1) of section 12-408 and shall be considered the retailer for each retail sale of a short-term rental that such facilitator facilitates on its platform for a short-term rental operator. Each short-term rental facilitator shall (1) be required to collect and remit for each such sale any tax imposed under section 12-408 , (2) be responsible for all obligations imposed under this chapter as if such short-term rental facilitator was the operator of such short-term rental and retailer for such sale, and (3) keep such records and information as may be required by the Commissioner of Revenue Services to ensure proper collection and remittance of such tax.

(c) A short-term rental operator shall not be liable for the collection of the tax set forth in subparagraph (B) of subdivision (1) of section 12-408 to the extent the short-term rental facilitator collected the tax due on such rent.