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Connecticut Sales Tax

On this page you will find handy sales and use tax information about Connecticut.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Connecticut that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

6.350% The state has reduced rates for sales of certain types of items.
Range of Local Rates

0% -1% Some local jurisdictions do not impose a sales tax.
Local Rates Apply to Use Tax

N/A
Remote Seller Nexus Rules
CLICK-THROUGH NEXUS

5/4/2011
AFFILIATE NEXUS

5/4/2011
REPORTING REQUIREMENTS

12/1/2018
ECONOMIC NEXUS

12/1/2018 – see state notice
MARKETPLACE NEXUS

12/1/2018
Sales Tax Holidays
Annual Back to School Holiday

August 18-24, 2024

1. Clothing and footwear – Less than $100 per item (excluding clothing accessories and protective or athletic clothing).
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

October 31, 2017 - November 30, 2018

Go to Connecticut Amnesty Page
AMNESTY INCLUSION PERIODS

Taxes due on or before December 31, 2016.

TAX TYPES AND CONDITIONS

Most taxes (including state corporate income and sales and use taxes).
AMNESTY BENEFITS

Waiver of penalties and 50% interest.

Status

Inactive

Amnesty Filing Dates

September 16, 2013 - November 15, 2013

Go to Connecticut Amnesty Page
AMNESTY INCLUSION PERIODS

Any taxable period ending on or before November 30, 2012.

TAX TYPES AND CONDITIONS

Any taxes. Amnesty is not available for any person who is a party to any criminal investigation or litigation pending on July 1, 2013; is a party to a closing agreement with the Commissioner of Revenue Services; has made an offer of compromise that has been accepted by the commissioner; or is a party to a managed audit agreement.
AMNESTY BENEFITS

Waiver of penalties and 25% of interest due.

Status

Inactive

Amnesty Filing Dates

November 1, 2021 - January 31, 2022

Go to Connecticut Amnesty Page
AMNESTY INCLUSION PERIODS

Open to taxes due after November 2012

TAX TYPES AND CONDITIONS

Taxes that have not previously been paid or disclosed to the state.
AMNESTY BENEFITS

Potential waiver of penalties and a 75% reduction in interest due.

Administration Information
Streamlined Sales Tax Status

Advisory State
NUMBER OF TAXING AUTHORITIES

2 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Destination
Sales Tax Return Due Date

Last day of the month following the end of the applicable monthly, quarterly, or annual period
Exemption Information
RESALE CERTIFICATE

Connecticut Resale Certificate
TYPES OF EXEMPTIONS

Product types of exemptions: Manufacturer’s purchases are generally exempt; construction services are generally exempt, however some are taxable; and more

 

Entity types of exemptions: Sales to charitable, religious, and educational institutions; must be qualifying nonprofits issued an “E” number; qualifying Government entities; purchases by certain hospitals and nonprofit nursing homes

 

Connecticut Exemption Certificate Forms
State Links
State Tax Web Page

Connecticut Department of Revenue Services
Rate Look-Up Page
Registration Link

Register for Connecticut Sales Tax
History & Fun Facts
HISTORY

Connecticut sales and use tax was first imposed effective July 1, 1947.
FUN FACTS
  • Connecticut is unusual in that it imposes a “luxury goods” tax on specified purchases. The tax rate on luxury goods is 7.75% and applies to sales of motor vehicles over $50,000, jewelry over $5000, and clothing, footwear and accessories over $1000 (information current as of August 2022)
  • At 7 days long, Connecticut’s annual back-to-school sales tax holiday runs much longer than the typical 2-3 days that you see in most other states with sales tax holidays.
  • Connecticut has an emphasis on safety. Safety apparel such as protective equipment or clothing including car seats and bicycle helmets are tax exempt.

State of Connecticut Rules Online Learning Plans Not Taxable as Digital Goods

On April 21, 2022, the Connecticut Department of Revenue issued Ruling No. 2022-2 determining that online learning plans are not taxable digital goods.

States Enact Gas Tax Holidays to Provide Taxpayer Relief

In attempts provide relief to taxpayers at the pump, there is a growing trend in 2022 of states passing temporary gas tax holidays to combat inflation and surging fuel prices.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Connecticut Provides Sales Tax Relief for Meal Sellers

Connecticut has enacted legislation allowing sellers of meals to retain the sales tax they collect on meal sales for a specified period.

Sales Tax Holiday Season is Here

With sales tax holiday season right around the corner, now is a good time to look at how sales tax holidays work and examine the different types of holidays that states offer.

Connecticut Passes Law to Create Tax Amnesty Period Beginning November 1, 2021

On June 23, 2021, the Governor of Connecticut signed a budget act that included a mandate for the Connecticut Commissioner of Revenue Services to establish a tax amnesty program during the period of November 1, 2021 through January 31, 2022.

Sales Tax Nuances of Trade Show Attendance

Trade show attendance in another state can create physical nexus and trigger sales tax obligations. Learn key nuances of trade show rules across the states.

Connecticut Increases Tax Rate on Most Digital Goods and Certain Software

The sales and use tax rate on digital goods and certain software will increase to 6.35%, effective October 1, 2019.

East Coast States Sales Tax Changes to Know

We explore four recent East Coast sales tax updates and examine how these changes may affect your business operations, including some opportunities that may reap big benefits.

Connecticut Updates Voluntary Disclosure Program

Connecticut’s Voluntary Disclosure Program allows businesses that are not in compliance with Connecticut tax laws to voluntarily come forward to bring their accounts into compliance in return for favorable terms.

Connecticut Updates Guidance on How Materialmen May Use Pay-When-Paid Method

Connecticut has issued an information publication, effective September 24, 2018, providing updated guidance for materialmen using the pay-when-paid method.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

Connecticut Enacts Economic, Marketplace, Reporting Nexus Provisions

Connecticut has enacted legislation containing economic, marketplace and notice and reporting requirement provisions, effective December 1, 2018.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Connecticut Sales Tax Permits Expire Every Two Years, Effective October 1, 2017

Any Connecticut sales tax permit issued after October 1, 2017 will expire 2 years from the date that the permit was issued, unless the permit is renewed.

Connecticut Specifies Methods for Weekly Sales Tax Remittance

Enacted legislation specifies the methods for weekly sales tax remittance in Connecticut, effective January 1, 2018.

Connecticut Authorizes Tax Amnesty Program to Run Through November 30, 2018

The Connecticut Department of Revenue implemented a “fresh start” tax amnesty program, effective October 31, 2017 through November 30, 2018. Most penalties and significant interest may be waived.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

Connecticut Sales Tax Permits Expire After Two Years, Effective October 1, 2017

Any Connecticut sales tax permit issued on or after October 1, 2017 will expire two years from the anniversary date of when the permit was issued, unless the permit is renewed.