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  3. Taxability in Connecticut
  4. Taxability of Leases and Rentals

Connecticut Sales Tax on Leases and Rentals Connecticut: Sales Tax Handbook

Connecticut:

Are Leases and Rentals subject to sales tax?

While Connecticut's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of leases and rentals in Connecticut, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in Connecticut.

Motor Vehicles
TAXABLE
In the state of Connecticut, any rentals for a maximum of 31 days will be subject to some additional surcharges. Any leases or rentals of certain passenger cars which utilize the hybrid technology are considered to be exempt.
Tangible Media Property
TAXABLE
Sales of tangible media property are subject to sales tax in Connecticut.

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Source: http://www.salestaxhandbook.com/connecticut/sales-tax-taxability/leases-and-rentals