Connecticut's sales tax rate and what it covers
Connecticut charges a 6.35% sales tax on most goods and services you buy in the state. This rate applies statewide — it does not change by county or city. When you buy something at a store or online from a Connecticut seller, that 6.35% gets added to your bill at checkout.
The tax applies to clothing, electronics, furniture, groceries (with exceptions), restaurant meals, and most services. Some items are taxed differently or not at all, which is where Connecticut's rules get specific. Understanding what falls into each category matters because it changes what you actually pay.
Key Takeaways
- Connecticut's sales tax rate is 6.35% on most purchases, applied uniformly across the entire state.
- Groceries and prescription medications are not taxed, but prepared food and over-the-counter medicines are.
- Clothing under $110 per item is tax-free, but items over that threshold are taxed at the full rate.
- Services like haircuts, repairs, and professional fees are generally taxed, though some have exemptions.
- Online purchases from Connecticut sellers are subject to sales tax, but tax on out-of-state orders depends on the seller's location and policies.
Items that are not taxed in Connecticut
Connecticut exempts certain necessities from sales tax. Unprepared food — groceries you cook at home — carries no tax. This includes raw meat, vegetables, bread, milk, eggs, and canned goods. The moment food is prepared for when ready consumption, the tax applies, so a rotisserie chicken from the grocery store is taxed, but raw chicken is not.
Prescription medications are also tax-free. Over-the-counter medicines like aspirin, cold remedies, and antacids are taxed, but anything requiring a prescription slip is not. Vitamins and supplements are taxed because they are not classified as medications.
Clothing under $110 per item is tax-exempt. This applies to individual pieces — a shirt under $110 is not taxed, but a coat over $110 is. If you buy multiple items in one transaction, each is evaluated separately at its price point. This rule does not explore to accessories like belts, hats, or shoes, which are always taxed regardless of price.
Services that are subject to sales tax
Connecticut taxes most services, which surprises many people who think of sales tax as explore only to goods. Haircuts, barber services, and salon treatments are taxed. Car repairs, appliance repairs, and plumbing work are taxed. Professional services like accounting, legal information, and consulting are taxed.
Rental services are taxed too. When you rent a car, hotel room, or equipment, the rental fee is subject to the 6.35% tax. Amusement and recreation services — movie tickets, gym memberships, bowling — are taxed. Telecommunications services like cell phone plans and internet are taxed.
A few services have exemptions. Residential utility services (electricity, gas, water for your home) are not taxed, though commercial utilities are. Medical services performed by licensed practitioners are generally not taxed, but cosmetic procedures and wellness services may be.
How online purchases are taxed
If you buy from a Connecticut-based online seller, sales tax is added to your order just as it would be in a physical store. The seller collects the 6.35% and sends it to the state.
If you buy from an out-of-state seller, whether they charge you sales tax depends on their business structure and where they are located. Large online retailers like Amazon collect Connecticut sales tax on orders shipped to Connecticut addresses because they have a physical presence or meet federal thresholds that require them to collect. Smaller out-of-state sellers may not collect Connecticut tax, though technically Connecticut residents are supposed to report and pay "use tax" on those purchases when filing state taxes — in practice, this is rarely enforced for individual purchases.
The key difference: sales tax is collected by the seller at the point of sale. Use tax is a tax you owe on purchases where sales tax was not collected. For most consumers, this distinction matters only if you are buying high-value items from small out-of-state sellers and keeping detailed records.
Restaurant meals and prepared food
Connecticut taxes prepared food at the full 6.35% rate. This includes restaurant meals, takeout, food from a deli counter, and hot prepared items from a grocery store. If the food is ready to eat when you buy it, it is taxed.
The distinction between prepared and unprepared is sometimes unclear. A rotisserie chicken is taxed. A raw chicken is not. A bakery cake is taxed. Flour and sugar you buy to bake at home are not. Deli sandwiches made to order are taxed. Ingredients to make sandwiches at home are not.
Beverages follow the same rule. Soda, coffee, and juice sold ready to drink are taxed. Milk and juice you buy as groceries are not. Alcohol is taxed as a prepared beverage when sold by the drink at a bar, and also taxed as a good when sold by the bottle at a liquor store.
Who collects and pays Connecticut sales tax
The seller — the store, restaurant, or online merchant — is responsible for collecting sales tax from you and sending it to Connecticut's Department of Revenue Services. You do not send the tax directly to the state; it comes out of your purchase price at checkout.
Sellers must register with the state and file sales tax returns, usually monthly or quarterly depending on their sales volume. The state audits sellers to may support they are collecting and reporting correctly. If a seller fails to collect tax, the state can pursue the seller, not the customer.
As a consumer, your only obligation is to pay the tax when it is charged. The exception is use tax on out-of-state purchases where sales tax was not collected — technically you owe it, but Connecticut does not actively pursue individuals for small amounts.
Sales tax on specific items and situations
Vehicles are taxed, but the rate and rules are different from regular sales tax. When you buy a car in Connecticut, you pay sales tax on the purchase price, though trade-in value reduces the taxable amount. The rate is the standard 6.35%.
Cigarettes and vaping products are taxed at the sales tax rate plus an additional excise tax. The excise tax on cigarettes is per-pack, not a percentage, and is separate from sales tax.
Gasoline is not subject to sales tax, but it carries a state fuel tax that is included in the pump price. This is a different tax collected differently.
Lottery tickets and gambling are not subject to sales tax. Admission to events like concerts and sports games is taxed as a service.
Frequently Asked Questions
Do I pay Connecticut sales tax on online orders from out-of-state companies?
It depends on the company's size and structure. Large retailers like Amazon collect Connecticut sales tax on orders shipped to Connecticut. Smaller out-of-state sellers may not. If tax is not collected, you technically owe use tax, but this is rarely enforced for individual purchases.
Is clothing always tax-free in Connecticut?
No. Individual clothing items under $110 are tax-free, but items over $110 are taxed at 6.35%. Accessories like belts, hats, and shoes are always taxed, regardless of price. Each item is evaluated separately.
Are groceries taxed in Connecticut?
Unprepared groceries — raw meat, vegetables, bread, milk, canned goods — are not taxed. Prepared food like rotisserie chicken, deli sandwiches, and bakery items are taxed at 6.35%.
Is prescription medication taxed?
No. Prescription medications are exempt from sales tax. Over-the-counter medicines like cold remedies and pain relievers are taxed. Vitamins and supplements are also taxed because they are not classified as medications.
What services are taxed in Connecticut?
Most services are taxed, including haircuts, car repairs, plumbing, legal information, hotel stays, and movie tickets. Residential utilities and medical services performed by licensed practitioners are generally not taxed.