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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%
Local Rates Apply to Use Tax

N/A
Remote Seller Nexus Rules
CLICK-THROUGH NEXUS

5/4/2011 – amended July 1, 2019
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 16, 2026 - August 22, 2026

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
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.

Inter-bank coin and currency services now exempt in Connecticut.

Coin and currency services provided by one financial services company for another financial services company are exempt from sales and use taxes.

Connecticut has extended the utilities tax exemption on certain fuels.

Income earned from the sale of natural gas or propane when sold to be used as a motor vehicle fuel is now exempt for sales.

Acute care, for-profit hospitals sales tax exemption in Connecticut.

Tangible personal property sold to acute care, for-profit hospitals for the purposes of constructing and equipping them are exempt from sales tax. The exemption is effective July 1, 2004, provided a certificate of need was filed by this date. (House…

Connecticut issues Managed Compliance Program Guide.

A Managed Compliance Program Guide has been issued by the Connecticut Department of Revenue to explain three major categories: managed audit agreements, managed compliance agreements, and direct pay permits.

Connecticut explains its managed audit program and more.

Connecticut\’s Department of Revenue Services has released a bulletin (IP 2004(11)) describing the department\’s managed audit agreement, managed compliance agreement, and direct payment permit programs.

Connecticut has outlined the necessary steps exempt organizations must take in order to properly purchase meals and lodging exempt from sales and use taxes.

The policy statement makes it clear that exempt entities must follow specific guidelines and submit the proper information to the Connecticut Department of Revenue Services at least three weeks in advance to purchase meals and lodging tax exempt for a specific event.

Connecticut found Dell does not have nexus due to how it services its customers’ computer repairs.

Dell Catalog Sales has a service repair contract with BancTec USA, Inc, an unrelated computer repair company.

Connecticut tax holiday.

During the week of Sunday, August 17, 2003 through Saturday, August 23, 2003 clothing and footwear generally considered necessary for day-to-day activities and priced under $300 will be exempt from Connecticut sales and use tax.

Connecticut now taxes satellite broadcasting.

Act 1 (HB6802) of 2003 imposes a 5% gross receipts tax on satellite companies.

Connecticut releases program to track use tax.

The Department of Revenue Services in Connecticut has created a spreadsheet program to assist taxpayers in tracking their use tax from mail order and internet purchases.

Connecticut now imposes a 6% sales and use tax on storage space effective July 1, 2002.

To qualify for this taxes, the storage space must be rented to store personal property. Rentals of entire buildings like warehouses are not affected by this notice.

Connecticut aircraft exemption.

A court case decided that a manufacturer did not have to use purchases directly in the manufacturing process in order to be allowed for exemption.

The Connecticut State Supreme Court reversed the trial court’s ruling regarding the taxability of consulting services.

The trial court held that consulting services did not constitute a taxable activity. However, the retroactive application of the amended statute clarified the terms “sale” and “selling” to include the installation and implementation of software programs and systems, even where…

Customized software found to be taxable.

The Connecticut Supreme Court ruled that customized computer software was found to be considered a computer data processing service which is taxable in the state of Connecticut. (Connecticut Supreme Court, Anderson Consulting LLP v. Gavin, No. SC 16296 3/23/01)

Connecticut Sales and Use Tax on Computer and Data Processing Services Being Phased Out.

In H.B. 7030, Section 12-408(1) (E) has been amended and, effective 7/1/97, the sales and use tax on computer and data processing services will be phased out.