Back to Sales Tax Updates

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.

Connecticut Governor Allows Budget Bill to Become Law Without Signature – includes Rate Decrease and Amnesty Program

On August 31, 2009, Governor Jodi Rell announced that she would allow the budget bill to become law without her signature with the exception of certain line-item vetoes.

Connecticut Legislation that Would Have Taxed Certain Internet Sales Dies in Committee

Connecticut legislation that would have taxed certain internet sales dies in committee.

Connecticut Teachers Are Not Representatives and Do Not Create Nexus for Out-Of-State Bookseller

The Superior Court of Connecticut has overturned the Commissioner of Revenue Services\’ decision that school teachers who distribute catalogs and books to students and take student orders are \”representatives\” who participate in an in-state \”sales force\” to sell, deliver, and take orders to generate revenue on behalf of an out-of-state company that sells books exclusively to schools.

Electricity Used in Telecommunications is Taxable in Connecticut

Electricity used during wireless communications is subject to Connecticut sales and use taxes.

Connecticut Enacted Legislation for a Tax Amnesty Program

The Connecticut Commissioner of Revenue Services has authorized a tax amnesty period from May 1, 2009 to June 25, 2009.

Connecticut – 2007 Sales Tax Holiday

From August 19-25, 2007, Connecticut is offering a sales tax holiday on clothing or footwear which costs less than $300 per item.

Employment Agency Guidance Provided in Connecticut

A policy statement set forth by the Connecticut Department of Revenue provides guidelines for imposing sales and use taxes on employment agency services as well as agencies that provide personnel services.

Connecticut Taxpayers Reminded of Filing Frequency Changes

The Connecticut Department of Revenue Services sent letters to certain businesses who file sales tax use tax returns regarding a change in their filing frequency.

Connecticut Weatherization Sales Tax Holiday

Connecticut is offering a sales and use tax exemption for energy-efficient, weatherization products, effective June 1, 2006 though June 30, 2007.

Nexus Not Created At Connecticut Tradeshows

Effective July 13, 2005, a retailer, if not otherwise engaged in business in the state of Connecticut, which participates in trade shows at the Connecticut Convention Center does not create sales tax nexus. Such retailers, therefore, are not subject to…

Connecticut Supreme Court Affirms Ruling on Worthless Accounts

A financial services company appealed a prior decision that stated they could not claim a refund of Connecticut sales and use tax remitted to the state on behalf of customers that eventually defaulted on automobile loans that the taxes were collected on.

Connecticut Enacts Lessor Relief.

In recently enacted legislation, a 1.5% surcharge has been imposed on machinery rented in the state for any period less than 31 days.

Connecticut sales tax holiday: Aug. 21- Aug 27, 2005

Clothing or footwear less than $300. Does not include protective, athletic gear or accessories.

Connecticut Introduces Affiliate Nexus Legislation.

Connecticut has introduced legislation that would require remote sellers with significant connection to an in-state seller to collect tax on sales into Connecticut.

Connecticut Deems Service Provider not Eligible to Take Manufacturing Exemption.

The Connecticut Department of Revenue Services issued a ruling stating that a company that provided goods as well as services was not entitled to take the benefit of the manufacturing exemption.

Connecticut issues new building contractor’s tax guide.

The Connecticut Department of Revenue Services has issued Informational Publication 2004(29), which replaces Informational Publication 99(19).

Connecticut explains the taxability of data and computer processing services.

Connecticut Policy Statement 2004(3) clarifies the definitions of computer and data processing services, canned or prewritten software, and custom software.

Connecticut Discusses Safety Apparel Exemption

In a policy statement, the State of Connecticut has clarified the definition of safety apparel and provided examples of equipment that is exempt from tax.

Connecticut Addresses on Internet Services and On-Line Sales

In a policy statement, the state of Connecticut looks at the tax issues surrounding the internet. Charges for internet access services are exempt from tax.

Connecticut Rules Electricity Generation Is Not Exempt

The Connecticut Department of Revenue Services has changed its position on whether electricity generation qualifies as “processing.” They ruled that since electricity generation does not apply materials and labor to existing tangible personal property, it is not included under the…

Connecticut restores magazine exemption.

Effective July 1, 2004, a subscription for magazines and newspapers, including publications containing only puzzles, will be exempt from sales tax.

Connecticut continues to apply 1% sales and use tax on computer and data processing services.

The planned phase-out in Connecticut of 1% tax on computer and data processing services was repealed.

Connecticut requires additional report.

Retailers that have two or more places of business for which a seller\’s permit is required and have been issued two or more seller\’s permits…

Connecticut announces tax free week.

Clothing and footwear costing less than $300 will be exempt from state and local sales tax.