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 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

CLICK-THROUGH NEXUS

5/4/2011

AFFILIATE NEXUS

5/4/2011

REPORTING REQUIREMENTS

12/1/2018

ECONOMIC NEXUS

12/1/2018see state notice

MARKETPLACE NEXUS

12/1/2018

Annual Back to School Holiday

August 19-25, 2018

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

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.

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.

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.

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.

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.

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.

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.

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

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.

Connecticut Specifies Methods for Weekly Sales Tax Remittance

Effective January 1, 2018, the Commissioner of the Connecticut Department of Revenue is authorized to require any taxpayer who is delinquent to remit sales tax on a weekly basis.

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

Effective October 1, 2017, any Connecticut sales tax permit issued on or after October 1, 2017 will expire two years from the permit’s issue date unless the permit is renewed.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Connecticut To Pursue Remote Sellers That Don’t Collect Sales Tax

The Connecticut Department of Revenue announced that the state will ramp up efforts to collect sales taxes not paid by online and other out-of-state retailers with significant sales into Connecticut.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…