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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.

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…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Attorney Services Subject to Attorney Occupation Tax in Connecticut

Connecticut has issued an informational publication regarding the attorney occupational tax and client security fund fee.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

Connecticut Changes Deadline for Remitting Monthly Taxes and Filing Returns

The deadline for remitting monthly Connecticut sales and use taxes and filing returns is changed to on or before the 20th day of the month next succeeding each monthly period.

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Connecticut Enacts Amnesty Provisions

Connecticut Governor Dannel P. Malloy has signed the 2014-2015 biennium budget, which contains a provision requiring…

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Connecticut Issues Guidance on 2011 Changes Affecting Nonresident Contractors

Connecticut has revised a special notice pertaining to amendments made in the 2011 session of the state general assembly affecting the requirement for nonresident contractors to provide bonds for sales and use tax and withholding tax purposes.

Connecticut Issues Guidance on Taxability of Hazardous Waste Services

Services provided in the voluntary evaluation, prevention, treatment, containment, or removal of hazardous waste or other air, water, and soil contaminants are subject to Connecticut sales and use tax…

Connecticut Enacts Click-Through and Affiliate Nexus Legislation

The provisions amend the definition of “retailer” and “engaged in business” to include anyone making sales of taxable items or services through an independent contractor or representative located in Connecticut, effective May 4, 2011.

Connecticut Sales and Use Tax Rate Changes Take Effect

Effective July 1, 2011, a number of sales and use tax changes take place in Connecticut.

Connecticut Issues Individual Use Tax Guidance

The Connecticut Department of Revenue has issued a new informational publication that answers commonly asked questions about Connecticut use tax.

Connecticut Issues Reminder of Rate Decrease Cancellation

In a press release, the Connecticut Department of Revenue Services reminds taxpayers that the sales and use tax rate will not decrease and will remain at 6%.

Connecticut Summarizes 2009 Legislative Changes, Including Possible Rate Decrease

The Connecticut Department of Revenue Services issued a special notice discussing sales and use tax changes resulting from the 2009 regular and June special sessions.