Connecticut Sales Tax on Occasional Sales Connecticut: Sales Tax Handbook


Are Occasional Sales 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 occasional sales in Connecticut, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Connecticut.

General Occasional Sales
In the state of Connecticut, the law includes exemption provisions for a retailer selling property, so long as the transaction is not in the regular course of business.

Motor Vehicles
In the state of Connecticut, motor vehicle sales specifically are excluded from the occasional sales exemption. There are separate sales tax exemptions meant for sales by non-dealers, but the was purchaser subject to use tax. Use tax exemptions may apply for certain family and/or corporate transfers and sales.

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