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 is the combined state rate; no additional local sales taxes are added on top. The tax applies at the point of sale — when you hand over money at a register, online checkout, or service counter.

Not everything is taxed the same way. Groceries for home consumption are exempt — you do not pay sales tax on food you cook yourself. But prepared food, restaurant meals, and food eaten on premises are taxed. Clothing and footwear under $110 per item are also exempt, but items over that threshold are taxed in full.

Services vary widely. Haircuts, dry cleaning, and car repairs are taxed. Prescription medications are exempt, but over-the-counter drugs and vitamins are taxed. Utilities like electricity and natural gas are taxed, but water is not. If you are unsure whether something is taxed, the Connecticut Department of Revenue Services publishes detailed guidance on their website.

Key Takeaways

  • Connecticut's sales tax is 6.35% statewide with no local additions, and it applies to most goods and many services at the time of purchase.
  • Groceries, prescription medications, and clothing under $110 are exempt from sales tax, but prepared food and restaurant meals are taxed.
  • Services like haircuts, repairs, and dry cleaning are subject to sales tax, though some professional services have different rules.
  • Online purchases from out-of-state sellers may or may not include Connecticut sales tax depending on the seller's registration status.
  • Businesses collecting sales tax must register with the Connecticut Department of Revenue Services and file returns monthly or quarterly.

Which items and services are exempt from Connecticut sales tax

Connecticut maintains a list of items and services that do not trigger the 6.35% tax. The broadest exemptions are groceries (unprepared food for home use), prescription drugs, and most medical equipment. Clothing and footwear under $110 per item are exempt; once an item costs $110 or more, the entire purchase is taxed.

Some services are also exempt. Legal services, accounting services, and certain professional consulting are not taxed. Residential utility services — electricity, gas, and steam for your home — are exempt, but water and sewer services are taxed. Laundry and dry cleaning are taxed, but the washing and pressing of clothing you own is sometimes treated differently than the sale of cleaning products.

The rules can overlap in confusing ways. A meal at a restaurant is taxed. A grocery store deli counter selling a prepared sandwich is taxed. But the same deli counter selling unprepared ingredients is not. If you buy a vitamin supplement at a pharmacy, it is taxed. If you buy the same vitamin with a prescription label, it is exempt. The Connecticut Department of Revenue Services maintains a searchable database of taxable and exempt items if you need to verify a specific purchase.

How online purchases are taxed

When you buy something online from a retailer outside Connecticut, whether you owe Connecticut sales tax depends on whether that seller is registered to collect sales tax in Connecticut. Large national retailers like Amazon, Walmart, and Target are registered and will charge you Connecticut sales tax automatically at checkout. Smaller sellers may not be registered, in which case no tax appears on your receipt.

Connecticut law says you owe "use tax" on untaxed purchases — essentially the same 6.35% rate — but it is your responsibility to track and report it, not the seller's. Most individual shoppers do not do this. If you run a business and make regular untaxed purchases, the state expects you to report and pay use tax on your Connecticut tax return.

The rules have shifted in recent years as more sellers have registered in Connecticut. If you are buying from a small or international seller and no tax appears at checkout, you can contact them to ask whether they collect Connecticut sales tax. Some will add it; others will not.

Sales tax on specific categories: food, clothing, and services

Food and groceries: Unprepared food you cook at home is not taxed. This includes raw meat, vegetables, bread, milk, eggs, and canned goods. Prepared food — sandwiches, rotisserie chicken, hot pizza, salad bar items — is taxed. Restaurant meals and takeout are taxed. Alcohol and tobacco are taxed at the standard 6.35% rate plus additional excise taxes.

Clothing: Individual clothing items under $110 are exempt. Shoes, socks, hats, and belts under $110 are exempt. Once an item reaches $110, the entire purchase is taxed. A $150 winter coat is fully taxed; a $80 sweater is not taxed at all. Accessories like jewelry, watches, and handbags are taxed regardless of price.

Services: Personal services like haircuts, manicures, and massages are taxed. Auto repair, appliance repair, and home repair services are taxed. Plumbing, electrical work, and HVAC service calls are taxed. Landscaping and lawn care are taxed. However, some professional services — accounting, legal information, engineering consulting — are exempt. The distinction often comes down to whether the service is considered a "personal service" or a "professional service," which can be unclear.

Who collects the tax and how it works for businesses

Retailers and service providers collect sales tax from customers and send it to the Connecticut Department of Revenue Services. If you own a business in Connecticut or sell goods to Connecticut customers, you must register for a sales tax permit with the state, even if you operate online or from out of state.

Once registered, you collect tax at the point of sale and file a sales tax return. Most businesses file monthly, though some with very low sales volume can file quarterly. The return shows how much you collected, which items were exempt, and how much you owe the state. You keep the difference between what you collected and what you send in — that difference covers your cost of collecting and remitting the tax.

Businesses that fail to register or underreport sales tax face penalties and interest. The state can audit your records and demand back taxes. If you are starting a business in Connecticut, registering for a sales tax permit is one of the first steps, along with getting a business license and an Employer Identification Number (EIN) from the federal government.

How to learn about a specific item is taxed

The Connecticut Department of Revenue Services publishes a Sales Tax Guide that lists hundreds of items and their tax status. You can search it online or read it as a PDF. The guide is organized by category — food, clothing, services, utilities, and so on — and includes examples of taxed and exempt items side by side.

If you cannot find your item in the guide, you can contact the Department of Revenue Services directly. They have a phone line and an email address for tax questions. Response times vary, but they will tell you whether a specific purchase is taxed. Keep in mind that the answer may depend on how the item is sold — the same product might be taxed in one context and exempt in another.

Retailers are also required to know the tax status of what they sell. If you are unsure at checkout, ask the cashier or manager. They should be able to tell you whether an item is taxed. If they cannot, that is a sign they may not be charging correctly, though mistakes happen and are usually corrected if you ask.

Frequently Asked Questions

Do I have to pay sales tax on groceries in Connecticut?

No. Unprepared food you buy at a grocery store and cook at home is exempt from sales tax. This includes meat, produce, bread, milk, eggs, and canned goods. However, prepared food — hot pizza, rotisserie chicken, deli sandwiches — is taxed at 6.35%.

Is clothing always exempt from sales tax?

Clothing and footwear under $110 per item are exempt. Once an item costs $110 or more, the entire purchase is taxed. Accessories like jewelry, belts, and handbags are taxed regardless of price. The $110 threshold applies to the individual item, not your total purchase.

Do I owe Connecticut sales tax on items I buy online from out of state?

If the seller is registered to collect Connecticut sales tax, they will charge it at checkout. Large retailers like Amazon and Walmart are registered. Smaller sellers may not be. If no tax appears on your receipt, Connecticut law says you owe "use tax" on the purchase, but most individual shoppers do not report it.

Are prescription medications taxed in Connecticut?

No. Prescription medications are exempt from sales tax. Over-the-counter drugs, vitamins, and supplements are taxed at 6.35%. The difference is whether the medication requires a prescription from a doctor.

What services are not taxed in Connecticut?

Professional services like legal information, accounting, and engineering consulting are generally exempt. Residential utility services (electricity, gas, and steam for your home) are exempt. Most personal services — haircuts, repairs, cleaning — are taxed. The line between "professional" and "personal" services can be unclear, so check the Department of Revenue Services guide if you are unsure.