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 21-27, 2022

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

Sales Tax Holiday on Clothing and Footwear

April 10-16, 2022

Sales of these items are not subject to tax during this week:

  • Certain items of clothing or footwear primarily designed for athletic activity or protective use costing less than $100
  • Safety apparel items costing less than $100

If you do business in these jurisdictions, you must create user-defined tax rules to apply the holiday tax exemption for each jurisdiction (Connecticut and Mashantucket Pequot Indian Reservation) for the following category:

  • Sporting Activities Clothing: Create a taxable tier rule with a $99.99 tier exemption.

In addition, you must create off-setting taxable rules for each jurisdiction for the following nonqualifying subcategory:

  • Sporting Activities Equipment: Create a standard taxable rule.

Set these user-defined rules with an effective date of April 10, 2022 and an end date of April 16, 2022.

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
Rate Look-Up Page

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 February 1, 2019).
  • 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.

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.

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.

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.

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.

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.

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.

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.

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.

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. If passed, the bill would authorize states that meet certain requirements to require remote sellers that do not meet…

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 Legislation that Would Have Taxed Certain Internet Sales Dies in Committee

Senate Bill 806, which would have required every person making sales of tangible personal property or services through an independent contractor or other representative in Connecticut through an agreement under which the resident, for a consideration, directly or indirectly refers…

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…

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 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. The primary purpose of this bill is to require Internet retailers with brick-and-mortar affiliates in Connecticut to…