Connecticut Sales Tax Rate & Rules (2026)

Last updated: 2026-03-27

What is the sales tax rate in Connecticut?

What is taxable in Connecticut?

How do you register to collect sales tax in Connecticut?

What is the economic nexus threshold for Connecticut?

How to register for sales tax in Connecticut

Before you can collect sales tax, you need to register with the Connecticut Department of Revenue Services. Here is the step-by-step process.

1. Register online through the Connecticut Department of Revenue Services (DRS) at portal.ct.gov/DRS
2. Complete Form REG-1 to apply for a Sales and Use Tax Permit
3. Provide your FEIN or SSN, business entity information, and business location
4. The permit is free and is typically issued within 7-10 business days
5. Connecticut has no local sales taxes, so a single state registration covers all locations

How to collect sales tax in Connecticut

Once registered, you are responsible for charging the correct amount of sales tax on every taxable transaction. Here is how the collection process works in Connecticut.

1. Determine taxability — Connecticut taxes most tangible goods and many services at 6.35%, with luxury items at 7.75%
2. Apply the correct rate: 6.35% standard rate, or 7.75% on certain luxury goods over threshold amounts
3. Connecticut has no local taxes, so you charge the same rate regardless of location within the state
4. Itemize sales tax on all receipts and invoices
5. Accept Connecticut resale certificates (CERT-100) from qualifying wholesale buyers
6. Maintain records of all transactions and exemption certificates for at least 3 years

How to file and remit sales tax in Connecticut

Filing your sales tax return on time is critical to avoid penalties. Connecticut requires electronic filing for most businesses.

1. File electronically through myconneCT at portal.ct.gov/DRS/myconneCT
2. Due dates depend on filing frequency: monthly filers due on the last day of the following month; quarterly filers due the last day of the month following the quarter
3. Report gross sales, nontaxable sales, and taxable sales
4. Remit payment electronically — Connecticut mandates electronic filing and payment
5. Retain all returns and records for at least 3 years

What is exempt from Connecticut sales tax?

Not everything is subject to sales tax. Connecticut provides exemptions for certain products, buyers, and uses. Always verify the specific exemption requirements with the Connecticut Department of Revenue Services.

• •Sales for resale with a valid Connecticut resale certificate (CERT-100)
• •Most grocery food (unprepared food for home consumption)
• •Prescription medications and certain medical supplies
• •Clothing items under $50
• •Sales to the federal government and Connecticut state agencies
• •Manufacturing materials, tools, and machinery used directly in manufacturing
• •Nonprofit organizations with a valid exemption permit (CERT-119)

What is use tax in Connecticut?

Connecticut use tax applies when you purchase taxable goods or services from out-of-state vendors who do not collect Connecticut sales tax. The use tax rate is the same as the sales tax rate (6.35%). Businesses report use tax on their regular sales tax return. Individual consumers can report use tax on their Connecticut income tax return. Common triggers include online purchases, out-of-state equipment, and catalog orders.

Does Connecticut have marketplace facilitator rules?

Connecticut requires marketplace facilitators meeting the economic nexus threshold ($100,000 and 200 transactions) to collect and remit sales tax on behalf of third-party sellers. This includes Amazon, eBay, Etsy, and similar platforms. Sellers using marketplace facilitators are not required to collect tax on sales made through the marketplace but must still collect on any direct sales.

What are the penalties for sales tax non-compliance in Connecticut?

Connecticut charges a penalty of 10% of the tax due for late filing, plus 15% of the tax due for late payment. Interest accrues at 1% per month. Failure to file can result in the DRS estimating your tax. Fraud penalties of 75% of the underpayment apply for intentional misrepresentation. Criminal penalties for willful evasion include fines up to $50,000 and imprisonment.

This is general information, not legal or tax advice. Tax rules change frequently — always verify with the official state agency. Sources: Connecticut Department of Revenue Services.