Connecticut: Sales Tax Handbook
Connecticut Sales Tax Rate
|State Sales Tax||Local Sales Tax Range||Average Local Tax||Average Combined Tax||Max Combined Tax|
2016 Connecticut Sales Tax Handbook
Connecticut Table of Contents
- List of Local Sales Tax Rates
- Sales Tax Calculator
- Sales Tax Exemption Certificates
- Sales Tax Info For Businessowners
- Taxable vs. Non-Taxable Purchases
- Sales Tax on Cars & Vehicles
- More Information
Connecticut's Sales Tax By The Numbers:
Connecticut has a higher-than-average state sales tax rate, but the actual sales tax rates in most Connecticut cities are lower than average when compared to states that allow localities to collect sales taxes (Connecticut does not).
Rankings by Average State + Local Sales Tax:
Ranked 27th highest by combined state + local sales tax
Ranked 18th highest by per capita revenue from state + local sales taxes ($1,054 per capita)
Rankings by State Sales Tax Only:
Ranked 5th highest by state sales tax rate
Ranked 6th highest by per capita revenue from the statewide sales tax ($1,073 per capita)
Printable PDF Connecticut Sales Tax Datasheet
Connecticut has a statewide sales tax rate of 6.35%, which has been in place since 1947.
Unlike many other states, Connecticut doesn't allow municipal governments to collect a local option sales tax. Therefore, sales tax rates will be the same across the entire state.
This page provides an overview of the sales tax rates and laws in Connecticut. If you are a business owner and need to learn more about things like getting a sales tax permit, filing a sales tax return, or making tax-exempt purchases for resale see the Connecticut Sales Tax Handbook's Table of Contents above.
What is exempt from sales taxes in Connecticut?
Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Here's how Connecticut taxes five types of commonly-exempted goods:
For more details on what types of goods are specifically exempt from the Connecticut sales tax see Connecticut sales tax exemptions. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in Connecticut? Taxation of vehicle purchases in particular are discussed in the page about Connecticut's sales tax on cars.
Are services subject to sales tax in Connecticut?
"Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In Connecticut, specified services are taxable.
About the Connecticut Sales Tax
The state of Connecticut has relatively simple sales tax rate, and is one of the few states which does not have a local or county tax in addition to the state sales tax.
In addition to the state sales tax, there is a 4.5% transfer tax that applies to the sale of motor vehicles, and a 1% tax that applies to certain computer services. Some items, including clothing costing less than $50 and energy-efficient light bulbs, are fully exempt from the state sales tax.
Is the Connecticut Sales Tax Destination-Based or Origin-Based?
Connecticut is a destination-based sales tax state, which means that sales tax rates are determined by the location of the buyer when the transaction is completed. This means that, for orders placed via the internet/mail by a customer within Connecticut from a Connecticut vendor, the vendor must collect a sales tax rate applicable at the buyer's address (including any applicable local sales taxes). This can significantly increase the complication of filing your sales tax return, because different sales tax rates must be charged to different buyers based on their location.
Is Connecticut a Streamlined Sales Tax State?
Connecticut is not a member of the Streamlined Sales and Use Tax Agreement. The SSUTA is an agreement adopted by about half of states that ensures that their sales tax laws are simplified to lower the costs associated with compliance.
Contact the Connecticut Department of Revenue Services
The Connecticut Sales Tax is administered by the Connecticut Department of Revenue Services. You can learn more by visiting the sales tax information website at www.ct.gov.
Phone numbers for the Sales Tax division of the Department of Revenue Services are as follows:
- Local Phone: (860) 297-5962
- Toll-Free Phone: (800) 382-9463
Learn More: Our Book Recommendations
If you would like to learn more about how to manage your Connecticut sales taxes, we recommend the following books:
Simplify Connecticut sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
Connecticut Sales Tax Rates by Zip Code:
Need an updated list of Connecticut sales tax rates for your business? Download our Connecticut sales tax database!