Connecticut's Sales Tax Rate and What It Covers
Connecticut charges a 6.35% sales tax on most retail purchases. This is the state tax alone—some towns add a local tax on top, which can bring the total to 6.99% depending on where you shop. The tax applies when you buy tangible goods (things you can touch) at a store, online, or through mail order.
Not everything is taxed the same way. Groceries for home use are not taxed—that includes milk, bread, vegetables, and meat from a supermarket. But prepared food, restaurant meals, and hot takeout are taxed at the full rate. Clothing and footwear under $110 per item are also exempt, though items over that threshold are taxed.
Services are generally not taxed in Connecticut. If you hire a plumber, pay for a haircut, or get your car repaired, there is no sales tax on the labor. However, if the service involves selling you a product—like a salon selling you shampoo—the product itself is taxed.
Key Takeaways
- Connecticut's state sales tax is 6.35%, and some towns add an additional local tax that can reach 0.64%, making the total up to 6.99%.
- Groceries, prescription medications, and clothing under $110 are not taxed, but restaurant meals and hot prepared food are.
- Services like repairs, haircuts, and medical care are not taxed, but any products sold during those services are.
- Online purchases from out-of-state sellers are subject to Connecticut sales tax if the seller has a physical presence in the state or meets federal economic nexus thresholds.
Local Sales Tax Variations by Town
While the state rate is 6.35%, your actual tax depends on which town you are in. Connecticut allows municipalities to add a local option tax ranging from 0% to 0.64%. This means a purchase in one town might be taxed at 6.35%, while the same purchase in a neighboring town could be 6.99%.
Towns that have added local sales tax include Bridgeport, Hartford, New Haven, Stamford, and Waterbury, among others. Towns without local tax still charge the 6.35% state rate. The tax is collected by the retailer and sent to the state and local governments. You do not pay the tax separately—it is added to your receipt at checkout.
What Is and Is Not Taxed in Connecticut
Understanding what the tax covers helps you predict what you will pay. Taxed items include clothing over $110, electronics, furniture, toys, books, and most household goods. Gasoline, diesel, and other motor fuels are taxed. Prepared foods—anything hot, or anything sold in a restaurant or deli—are taxed.
Exempt items are longer than the taxed list. Groceries for home use are never taxed, including fresh produce, dairy, meat, frozen vegetables, and canned goods. Prescription medications and medical devices are exempt. Diapers and feminine hygiene products are not taxed. Newspapers and magazines are exempt. Certain medical equipment, mobility aids, and prosthetics are also tax-free.
A common point of confusion: the $110 clothing threshold applies per item. A $105 shirt is not taxed, but a $115 shirt is. If you buy five $20 shirts, none are taxed. If you buy one $200 coat, it is taxed.
How Online and Mail Order Purchases Are Taxed
If you order something online from a retailer that has a physical store, warehouse, or office in Connecticut, you owe Connecticut sales tax on that order. The retailer collects it at checkout, just as they would in a store. If the seller does not have a Connecticut presence but meets federal economic nexus thresholds—meaning they sell enough into the state—they must also collect Connecticut tax.
Most large online retailers (Amazon, Walmart, Target, and others) now collect Connecticut sales tax on orders shipped to Connecticut addresses. Smaller sellers may not, depending on their sales volume and whether they have nexus in the state. If a seller does not collect tax, you may owe it yourself when you file your state income tax return, though this is rare for individual purchases.
Shipping charges are generally not taxed in Connecticut, but this can vary by retailer. Some include shipping in the taxable amount, while others do not. Check your receipt or the retailer's tax policy if you want to know for certain.
Tax-Free Shopping Days and Special Exemptions
Connecticut does not have an annual tax-free shopping day like some states do. However, certain items and situations are permanently exempt from sales tax beyond the standard groceries and clothing rules.
Items used in manufacturing or production—like machinery, equipment, and raw materials used to make goods for sale—are exempt. This is called the manufacturing exemption and applies to businesses, not consumers. Agricultural equipment and seeds used by farmers are also exempt. Certain energy sources used in manufacturing are tax-free.
If you are buying items for resale (you are a business buying inventory), you can provide a resale certificate to avoid paying sales tax. This requires you to register with the Connecticut Department of Revenue Services and obtain a resale permit number.
Who Collects and Where the Money Goes
Retailers are responsible for collecting sales tax from customers and sending it to the Connecticut Department of Revenue Services. The state keeps the 6.35% portion, and towns keep their local portion. Retailers must file sales tax returns monthly or quarterly, depending on their sales volume.
If you are a consumer, you do not file sales tax returns—the retailer handles it. However, if you make purchases from out-of-state sellers who do not collect Connecticut tax, you are technically responsible for reporting and paying that tax yourself on your state income tax return. In practice, this rarely happens for individual shoppers, and the state does not actively pursue small amounts.
Frequently Asked Questions
Is clothing always tax-free in Connecticut?
No. Individual clothing items under $110 are tax-free, but items $110 and over are taxed. Accessories like belts, hats, and gloves under $110 are also exempt. The $110 threshold applies to each item separately, not to your total purchase.
Do I pay sales tax on groceries?
Groceries for home use are never taxed in Connecticut. This includes fresh produce, meat, dairy, frozen foods, and canned goods. However, hot or prepared foods, restaurant meals, and takeout are taxed at the full rate. Alcohol and tobacco are also taxed.
What is the total sales tax rate where I live?
The state rate is always 6.35%. Your total depends on whether your town has added local tax. You can find your town's rate by checking the Connecticut Department of Revenue Services website or asking a local retailer. Rates range from 6.35% to 6.99%.
Do I owe sales tax on items I buy from other states online?
If the out-of-state seller has a physical presence in Connecticut or meets federal economic nexus thresholds, they must collect Connecticut sales tax. Most large retailers do. If they do not collect it, you may owe it on your state tax return, though enforcement for individual purchases is minimal.
Are services taxed in Connecticut?
Services themselves are not taxed—you do not pay sales tax on labor for repairs, haircuts, or professional services. However, any products sold during those services are taxed. For example, a haircut is not taxed, but the shampoo the salon sells you is.