Connecticut Sales & Use Tax

Connecticut levies a 6.35% state sales tax on the retail sale, lease or rental of most goods. There are no local tax rates.

Use tax is due on items purchased outside of the state and brought into Connecticut for use, storage or consumption. While the same 6.35% rate applies, the following are subject to a 7.75% use tax rate:

  • Most motor vehicles exceeding $50,000;
  • Each piece of Jewelry exceeding $5,000;
  • Each piece of clothing or pair of footwear exceeding $1,000; and
  • A handbag, luggage, umbrella, wallet, or watch exceeding $1,000.

In general, when you register your business with the state of Connecticut, you will be set up to file sales tax returns on a quarterly basis. If your sales tax liability is more than $4,000 for the prior 12-month period, beginning July 1 and ending June 30, your filing status will be changed to monthly. Monthly returns are to be filed on or before the last day of the month following the month in which the purchases were made. 

Connecticut provides exemption opportunities for the following industries: 

  • Manufacturing

Statute for Refunds: 36 Months

Utility Exemption: Yes, predominant use (over 75%); Study is not required.

Connecticut Sales & Use Tax State Links

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