Connecticut Sales Tax

Connecticut Sales Tax Guide (2026)

One statewide rate of 6.35% with no local tax anywhere, which sounds simple until you meet the five special rates layered on top of it.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: CT DRS & Conn. Gen. Stat.
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Quick Facts

Sales Tax at a Glance

Statewide rate
6.35% [1]
Local sales tax
None [1]
Luxury rate
7.75% [2]
Meals & beverages
7.35% [3]
Short-term car rental
9.35% [1]
Computer & data services
1% [4]
Economic nexus
$100k AND 200 sales [5]
Clothing
Taxable at 6.35% [1]
Filing portal
myconneCT [6]
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The 7.75% luxury rate applies to the whole price, not the excess

Cross the threshold by a dollar and the higher rate applies to every dollar of the sale, not just the amount above the line. On a $50,001 vehicle that is a step change of roughly $700, not fourteen cents.[2]

Motor vehicles over $50,000 Jewellery over $5,000 Clothing & footwear over $1,000 Handbags & watches over $1,000 Entire sales price taxed Not a marginal bracket
This is the most commonly mis-modelled rule in Connecticut. Software that treats the luxury rate as a marginal bracket will under-collect on every qualifying sale. The rate replaces 6.35% on the full price once the threshold is crossed.[2]
Estimate

Connecticut sales tax calculator

Connecticut · statewide rate 6.35%
There is no local rate to add anywhere in Connecticut.
Rate applied–
Estimated sales tax–
Total with tax–

Estimate only. The luxury rate applies to the entire sales price once a threshold is crossed, so do not model it as a marginal band.[2] Talk to CrownGlobe about special-rate mapping.

Rates & Registration

Connecticut Sales Tax Rates, Nexus & the special rate map

Connecticut rates by category

General goods & services6.35%
Luxury items over threshold7.75%
Meals & prepared food7.35%
Short-term car rental9.35%
Computer & data processing1%

There is no municipal or county sales tax anywhere in Connecticut, so the applicable rate depends entirely on what is being sold rather than where.[1]

Who must register

Connecticut’s economic test uses AND, not OR: at least $100,000 in gross receipts and 200 or more retail sales into Connecticut in the twelve months ending 30 September. A seller meeting only one prong does not trigger economic nexus, though physical presence registers regardless.[5]

The 1% rate is narrower than it looks: computer and data processing services qualify at 1% only when sold for business use. The same service sold to a consumer for personal use falls at the general 6.35% rate.[4]

Compliance

Sales Tax Registration and Filing

A Connecticut Sales and Use Tax Permit costs $100 and renews every two years.

How to register

  • Confirm nexus→
  • myconneCT application→
  • Pay $100 permit fee→
  • Permit issued→
  • Renew biennially

The permit must be displayed at each place of business, and a separate permit is required for every Connecticut location.[7]

Filing & due dates

FrequencyAssigned whenDue
MonthlyOver $4,000 tax a yearLast day of next month
Quarterly$1,000–$4,000 a yearLast day after quarter
AnnualUnder $1,000 a yearJan 31

Late payment costs 15% of the tax due or $50, whichever is greater, plus interest at 1% per month from the due date.[8]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

Connecticut taxes tangible goods, digital products and an unusually long list of enumerated services, with the base narrowed mainly for food, medicine and specific business inputs.[1]

Generally taxable

  • Tangible retail goodsConn. Gen. Stat. 12-407
  • Clothing & footwearNo exemption threshold
  • Digital goods & SaaSConn. Gen. Stat. 12-407(a)(37)
  • Enumerated servicesOver 30 categories
  • Meals & prepared food7.35% rate
  • Landscaping & janitorialConn. Gen. Stat. 12-407

Generally exempt

  • Grocery foodConn. Gen. Stat. 12-412(13)
  • Prescription & OTC drugsConn. Gen. Stat. 12-412(4)
  • Child car seats & bicycle helmetsConn. Gen. Stat. 12-412
  • Newspapers & magazinesConn. Gen. Stat. 12-412(6)
  • Manufacturing machineryConn. Gen. Stat. 12-412(34)
  • Sales for resaleWith resale certificate
Worth flagging: Connecticut taxes clothing at the full rate with no everyday exemption, and clothing over $1,000 jumps to the 7.75% luxury rate on the entire price. Sellers used to neighbouring states’ clothing exemptions frequently get this wrong.[2]
Reference

Glossary of key terms

Luxury rate
Connecticut’s 7.75% rate replacing 6.35% on the full price of qualifying high-value items.
Enumerated service
A service specifically listed in statute as taxable; unlisted services are not taxed.
Computer and data processing
A category taxed at 1% when sold for business use, otherwise at the general rate.
myconneCT
The Department of Revenue Services portal for permits, returns and payments.
Sales and Use Tax Permit
Connecticut’s $100 biennial registration, required for each place of business.
AND test
Connecticut’s requirement that a remote seller meet both the dollar and transaction prongs.
FAQ

Sales Tax FAQs

6.35% statewide. Connecticut has no municipal or county sales tax, so that single rate applies everywhere unless a special category rate takes over.

It replaces the 6.35% rate on the entire sales price once a threshold is crossed: $50,000 for motor vehicles, $5,000 for jewellery, and $1,000 for clothing, footwear, handbags and watches. It is not a marginal bracket applied only to the excess.

A remote seller must have at least $100,000 in gross receipts AND 200 or more retail sales into Connecticut during the twelve months ending 30 September. Both prongs must be met, which is unusual – most states use an either/or test.

Yes, at the full 6.35% rate with no everyday exemption. Items over $1,000 move to the 7.75% luxury rate on the whole price.

Yes. Digitally delivered software and SaaS are taxable. Where the service qualifies as computer and data processing sold for business use, the reduced 1% rate applies instead of 6.35%.

Yes. The Sales and Use Tax Permit costs $100 and must be renewed every two years, and a separate permit is required for each Connecticut place of business.

Verification

Sources & methodology

  1. CT DRS – Sales Tax Rates
  2. CT DRS – Luxury Goods Rate
  3. CT DRS – Meals & Beverages
  4. CT DRS – Computer Services
  5. CT DRS – Remote Sellers
  6. CT DRS – myconneCT
  7. CT DRS – Getting a Permit
  8. CT DRS – Penalties & Interest
  9. CT DRS – Taxable Services
  10. CT DRS – Exemptions
  11. CT DRS – Filing Frequency
  12. CT DRS – Resale Certificates
  13. CT DRS – Marketplace Facilitators
  14. Connecticut General Statutes – Chapter 219
Methodology: Every rate, threshold and deadline is taken from the Connecticut Department of Revenue Services or the Connecticut General Statutes directly, never from a third-party summary. Special rates and thresholds are reviewed after each legislative session.
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