Connecticut is one of the most straightforward states for sales tax — a single uniform 6.35% rate applies statewide with no local add-ons. Shopping at any Connecticut retailer means the same rate everywhere, simplifying budgeting. Luxury purchases (cars over $50,000, jewelry over $5,000) face a higher 7.75% rate.
Connecticut sales tax overview
| Component | 2026 Rate |
|---|---|
| State sales tax | 6.35% |
| Avg local add-on | 0.000% |
| Avg combined | 6.35% |
| Maximum combined | 6.35% |
Note: Connecticut has no local sales tax — uniform 6.35% statewide. Luxury rate of 7.75% applies to motor vehicles >$50K, jewelry >$5K.
Connecticut sales tax by city
Combined state + local sales tax rates for major cities in Connecticut:
| City | Combined Rate |
|---|---|
| Bridgeport | 6.35% |
| New Haven | 6.35% |
| Hartford | 6.35% |
| Stamford | 6.35% |
What's exempt in Connecticut
Groceries
Exempt from Connecticut state sales tax. Local jurisdictions may still tax.
Clothing & footwear
Clothing & footwear under $50 is exempt; over $50 fully taxed.
Prescription drugs
Exempt from sales tax (typical across most states).
Connecticut sales tax holidays
During a sales tax holiday, qualifying items are exempt from Connecticut sales tax. Some local jurisdictions may opt out — check with retailers near you.
Back-to-School (Sales Tax Free Week)
3rd full week of August
Clothing & footwear under $100/item
How Connecticut sales tax is calculated
Sales tax in Connecticut is calculated by multiplying the pre-tax purchase price by the applicable combined rate. The formula is simple:
Sales Tax = Purchase Price × 6.35% (avg combined)
Total = Purchase Price + Sales Tax
The exact rate depends on where the purchase occurs — the state base rate (6.35%) plus any local city or county add-ons. Connecticut does not allow local sales taxes — the rate is uniform statewide at 6.35%.
Quick calculation examples at average rate 6.35%:
$100 item
$6.35 tax
$106.35 total
$250 item
$15.88 tax
$265.88 total
$500 item
$31.75 tax
$531.75 total
$1,000 item
$63.50 tax
$1063.50 total
Additional tax-free items in Connecticut
Beyond the standard exemptions, Connecticut also provides sales tax relief on these categories:
Exemptions may have conditions. Always verify with the Connecticut Department of Revenue for complete rules.
Connecticut sales tax in context: rates, history, and neighbors
Connecticut's uniform 6.35% statewide rate (no local add-ons) is one of the simplest sales tax structures in the US — every Connecticut shopper pays exactly 6.35% on taxable goods regardless of city or town. The 7.75% luxury rate kicks in on motor vehicles over $50,000, jewelry over $5,000, and clothing/footwear over $1,000. Connecticut hasn't changed its base rate since 2011 (raised from 6.0% during the Great Recession). Compared to neighbors: New York (~8.52% combined), Massachusetts (6.25%), Rhode Island (7%), New Jersey (~6.6%) — Connecticut sits in the middle of the Northeast. The clothing exemption (under $50/item) and the annual Sales Tax Free Week (3rd full week of August, clothing under $100/item) are major consumer benefits. Connecticut's tax policy emphasizes simplicity and stability over revenue maximization.
Online shopping & Connecticut sales tax
Connecticut enforces economic nexus — sellers with $100,000+ or 200+ transactions in Connecticut must collect 6.35% sales tax. Connecticut was an early adopter of marketplace facilitator laws, requiring Amazon, Etsy, and eBay to collect and remit Connecticut sales tax on behalf of third-party sellers since 2019.
Use Tax reminder: If you purchase taxable goods online from a seller who does NOT collect Connecticut sales tax, you technically owe Use Tax — the same rate as sales tax, reportable on your Connecticut state tax return. Use Tax enforcement on consumers is rare but the obligation exists for significant purchases.
How much Connecticut sales tax on common purchases?
Using Connecticut's average combined rate of 6.35%:
| Purchase | Price | Sales Tax | Total |
|---|---|---|---|
| Grocery cart | $150 | Exempt | $150.00 |
| Clothing / shoes | $120 | Exempt | $120.00 |
| Prescription drug | $80 | Exempt | $80.00 |
| Smartphone | $999 | $63.44 | $1062.44 |
| Laptop / tablet | $1,299 | $82.49 | $1381.49 |
| New car ($35,000) | $35,000 | $2222.50 | $37222.50 |
| Home appliance | $1,500 | $95.25 | $1595.25 |
| Restaurant meal | $60 | $3.81 | $63.81 |
Based on Connecticut's average combined rate of 6.35%. Exact tax depends on city/county. Use our calculator above for specific locations and amounts.
Collecting sales tax in Connecticut: business guide
If you sell goods or taxable services to Connecticut customers, here's what you need to know:
- Registration: Register for a Connecticut sales tax permit/license through the Connecticut Department of Revenue before making your first taxable sale. Most states process registrations online within a few days.
- Economic nexus (online sellers): If you have $100,000+ in Connecticut annual sales or 200+ transactions, you must collect Connecticut sales tax even without a physical presence in the state — per South Dakota v. Wayfair (2018). The rate is uniform at 6.35% statewide.
- Destination vs origin sourcing: Connecticut uses destination-based sourcing for most sales — the tax rate where the buyer receives the goods applies. Always use the customer's delivery address to determine the rate.
- Filing frequency: Frequency depends on your Connecticut sales volume — monthly for high-volume sellers, quarterly or annually for low-volume sellers. Check with the Connecticut Department of Revenue for your specific filing schedule.
- Marketplace sales: If you sell through Amazon, Etsy, eBay, or similar platforms, the marketplace is required to collect and remit Connecticut sales tax on your behalf — you don't need to collect it separately on marketplace transactions.
- Resale certificates: Businesses purchasing goods for resale can provide a Connecticut resale certificate to suppliers to avoid paying sales tax on wholesale purchases. Keep copies of all resale certificates for audits.
Streamlined Sales Tax (SST): Connecticut is not currently a member of the Streamlined Sales Tax (SST) Agreement — check Connecticut Department of Revenue for filing specifics.
Connecticut-specific business compliance details
Connecticut businesses register with the Department of Revenue Services (DRS) at portal.ct.gov/drs for a Sales and Use Tax Permit. Filing frequency: monthly for $4,000+/year tax, quarterly for $1,000-$4,000, annually for under $1,000. Out-of-state sellers with $100,000+ in CT sales (or 200+ transactions) must collect Connecticut tax (economic nexus, since 2019). Connecticut requires marketplace facilitators to collect on third-party sales — Amazon, Etsy, eBay handle this automatically. Connecticut taxes a broader range of digital goods and services than most states (streaming subscriptions, downloaded software, digital downloads). Penalties: 15% of unpaid tax + interest. Connecticut also has a 'use tax' obligation requiring residents to self-report tax on out-of-state purchases not taxed by sellers — enforced primarily on large items like cars purchased in tax-free states.
Connecticut sales tax frequently asked questions
What items are taxed at a higher rate in Connecticut?
Connecticut applies a 7.75% luxury rate (vs the standard 6.35%) to: motor vehicles with a sales price over $50,000, jewelry and gems over $5,000, and clothing/footwear over $1,000. Connecticut also taxes digital goods (downloaded music, movies, streaming services) at 6.35% — broader than many states. Short-term car rentals face a 9.35% rate.
Is the Connecticut back-to-school holiday significant?
Connecticut's Sales Tax Free Week (3rd full week of August) exempts clothing and footwear under $100/item. This is one of the most generous back-to-school holidays in the Northeast — it runs all 7 days (not just a weekend) and covers the full week before school typically starts. Shoes, backpacks classified as apparel, and most clothing all qualify.
Are digital goods and streaming services taxable in Connecticut?
Yes — Connecticut taxes most digital products at the standard 6.35% rate, including downloaded movies and music, video game downloads, e-books, and streaming subscription services like Netflix and Spotify. Connecticut was ahead of many states in clarifying that digital equivalents of taxable physical goods carry the same tax treatment.