This blog was last updated on December 22, 2025
Understanding sales tax in Connecticut, including who must collect it, what’s taxable, and how to file, is essential for staying compliant—especially as rules evolve. This Connecticut sales tax guide breaks down the state of Connecticut sales tax rate, nexus requirements, exemptions, and filing obligations for businesses operating in or selling into the state.
What is the Connecticut Sales Tax Rate?
The Connecticut sales tax rate is 6.35% statewide. Unlike many states, Connecticut does not allow local jurisdictions to impose additional sales taxes, meaning the sales tax rates for Connecticut are consistent across the state.
What’s Taxable in Connecticut?
Connecticut sales and use tax applies to the sale of tangible personal property and certain enumerated services. Sellers selling taxable goods and/or services are required to collect and remit sales tax to the state.
Examples of taxable items and services include:
- Clothing
- Telecommunication services
- Certain installation or repair services
- Software as a Service (SaaS)
- Prewritten computer software
- Digital goods
- Prescription and non-prescription drugs and medicines
Connecticut also imposes a luxury tax, which applies in lieu of the standard Connecticut sales tax rate on certain high-value items, including certain motor vehicles, jewelry and clothing and footwear above threshold amounts.
Connecticut Sales Tax Nexus
A seller is liable to collect and remit Connecticut sales tax if they meet the state’s nexus requirements. Nexus can be established through either physical or economic presence.
CT: Physical Nexus
Physical presence is created by having a business location, office, warehouse, vehicle, employee, or other representative operating in the state of Connecticut
CT: Economic Nexus
Connecticut enforces economic nexus for remote sellers. You must register and collect sales tax in Connecticut if, during the previous calendar year, your business had:
- Over $100,000 in Connecticut sales, or
- More than 200 transactions shipped to Connecticut customers
Meeting either threshold establishes Connecticut sales tax nexus.
Connecticut Sales Tax Exemptions
Certain sales in Connecticut are considered generally exempt from the state’s sales and use tax requirements. Commonly exempt products and services include:
- Most services
- Food products
- Agricultural items
- Select medical products, devices, equipment
- Certain bullion
Entity or Use Based Exemptions
The state also exempts sales made to qualifying entities, including:
- Certain qualified nonprofit entities (501(c)(3) and 501(c)(13) organizations)
- Retailers selling for resale
- Industrial processors
- Schools
- Government
How to Claim Sales Tax Exemption in Connecticut
To claim an exemption, a purchaser must provide an exemption certificate to the seller at the time of sale. The seller keeps the certificate and may sell property or services without charging sales tax. Connecticut requires different exemption certificates for different types of exemption. To obtain the relevant form for a specific exemption, consult the Department of Revenue Services full list of certificates here.
Connecticut Filing and Remittance Requirements
Connecticut generally requires all businesses to e-file their sales and use taxes online through myconneCT.
Frequently Asked Questions – CT Sales Tax
Does Connecticut have sales tax holidays?
Yes, Connecticut does offer sales tax holidays.
Are there any special point of sale fees in Connecticut?
Point-of-sale fees are fixed amount or rate-based assessments levied on certain products or services at the time of sale and paid by the final consumer at retail. For example, Connecticut imposes the following point of sale fees:
- Bottle Deposit Fee
- Prepaid Wireless Fee
- Mattress Fee
- Paint Care Fee
- Tourism Surcharge Fee
Does Connecticut apply sales tax to shipping charges?
Generally, Connecticut applies sales tax to shipping and delivery charges.
For sourcing sales tax, is Connecticut origin or destination based?
Connecticut is destination based for sourcing sales tax.
How to Register for a Connecticut Sales Tax License?
Businesses or individuals selling tangible personal property or certain services to Connecticut consumers may need to register to collect sales tax when meeting qualifying requirements. New business registrations must be completed online through myconneCT. More information may be found here.
Additional Resources
For more information on U.S. sales tax compliance across all 50 states, check out our:
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