Connecticut's Sales Tax Rate

Connecticut's statewide sales tax is 6.35 percent. This rate applies to most goods you buy in the state. Some cities and towns add a local option tax on top of the state rate, which can push your total to 7.25 percent depending on where you shop. The rate has been 6.35 percent since 2011.

When you see a price tag in a Connecticut store, that amount does not include sales tax. The tax gets added at checkout. If you buy something for $100, you will pay $6.35 in state tax, plus any local tax that applies in that town.

Key Takeaways

  • Connecticut's base sales tax is 6.35 percent statewide, and some municipalities add an additional local tax of up to 0.9 percent.
  • Food bought at grocery stores is not taxed, but prepared food, candy, and soft drinks are subject to sales tax.
  • Clothing and footwear under $50 per item are exempt from sales tax; items over $50 are fully taxed.
  • Services like haircuts, repairs, and professional fees are generally not subject to sales tax in Connecticut.
  • Online purchases from out-of-state sellers may not have Connecticut sales tax added, but you may owe use tax on those items.

Local Option Tax in Connecticut Towns

Some Connecticut municipalities have voted to add a local option sales tax on top of the state rate. This local tax ranges from 0 to 0.9 percent, depending on the town. Towns that have adopted the local option tax include Bridgeport, Hartford, New Haven, Stamford, and Waterbury, among others. Not every town uses this option, so your total tax rate depends on where you make the purchase.

You can find out whether your town has a local option tax by contacting your town's tax assessor's office or checking the Connecticut Department of Revenue Services website. The combined rate—state plus local—will be displayed at the register when you check out.

What Is and Isn't Taxed in Connecticut

Groceries are not taxed in Connecticut. This includes bread, milk, vegetables, meat, and other food items you buy at a supermarket to prepare at home. However, prepared food is taxed. If you buy a sandwich from a deli counter, a rotisserie chicken, or food from a restaurant, you pay sales tax on that purchase.

Candy and soft drinks are taxed, even though they are food items. The state treats these as luxury items rather than groceries. Clothing and footwear under $50 per item are exempt from sales tax, but if a single item costs $50 or more, the entire purchase is taxed. A $49.99 shirt is tax-free; a $50.01 shirt is fully taxed.

Services are generally not taxed. Haircuts, car repairs, plumbing work, and medical services do not have sales tax added. However, if you buy a product as part of that service—such as a haircut that includes a styling product—the product portion may be taxed depending on how the business separates the charges.

Sales Tax on Online and Out-of-State Purchases

When you buy something online from a retailer outside Connecticut, that retailer may not charge you Connecticut sales tax. Large online retailers like Amazon now collect sales tax in most states, including Connecticut, but smaller sellers often do not. If you buy from an out-of-state seller and no sales tax is charged, you technically owe use tax on that purchase.

Use tax is Connecticut's way of making sure purchases are taxed whether they happen in-state or out-of-state. The rate is the same as sales tax—6.35 percent plus any local tax. Most individuals do not report use tax on their personal tax returns, but it is legally owed. Businesses are more likely to track and report use tax on their returns.

Who Collects and Pays Sales Tax

The business selling you the item is responsible for collecting sales tax and sending it to the Connecticut Department of Revenue Services. You do not send the tax in yourself—it is collected at the point of sale. The business keeps records of all sales tax collected and files a return with the state, usually monthly or quarterly depending on the volume of sales.

If a business fails to collect or pay sales tax, the state can audit them and impose penalties. As a customer, you are not responsible for ensuring the business pays the tax correctly, but you should keep receipts in case you need to document a purchase for your own records.

Sales Tax Exemptions and Special Cases

Certain organizations and purchases are exempt from Connecticut sales tax. Nonprofits, schools, and government agencies can buy items without paying sales tax if they have an exemption certificate. Religious organizations may also may have access to for exemptions on certain purchases.

Resale certificates allow businesses to buy items without paying sales tax if they plan to resell those items. A clothing store, for example, does not pay sales tax when it buys inventory from a wholesaler because it will collect sales tax when it sells to customers. This prevents double taxation.

Prescription medications are not taxed in Connecticut. Over-the-counter medications and health products like vitamins are taxed as regular goods. Medical equipment prescribed by a doctor may be exempt, but you will need documentation from your healthcare provider.

How to Find Your Exact Tax Rate

Your exact sales tax rate depends on the town where you make the purchase, not where you live. If you live in one town but shop in another, you pay that shopping town's rate. To find the rate for a specific location, you can use the Connecticut Department of Revenue Services tax rate lookup tool on their website, or call your town's tax assessor's office.

The rate you see at checkout should match the combined state and local rate for that town. If you notice a discrepancy, ask the cashier or manager to explain the difference. Errors do happen, and it is worth clarifying before you leave the store.

Frequently Asked Questions

Do I pay sales tax on groceries in Connecticut?

No, unprepared food bought at a grocery store is not taxed. This includes produce, meat, dairy, bread, and pantry staples. Prepared foods like deli items, rotisserie chicken, and restaurant meals are taxed. Candy and soft drinks are also taxed even though they are food items.

What is the difference between sales tax and use tax?

Sales tax is charged when you buy something in Connecticut. Use tax is owed on items you buy from out-of-state sellers who do not charge you sales tax. Both rates are 6.35 percent plus local tax. Most people do not report use tax on personal purchases, but it is technically owed.

Why is my sales tax rate different from the state rate of 6.35 percent?

Your town may have adopted a local option sales tax, which adds 0 to 0.9 percent on top of the state rate. Check with your town's tax assessor or the Department of Revenue Services website to see if your municipality uses this option.

Are clothes and shoes always tax-free in Connecticut?

Clothing and footwear under $50 per item are tax-free. If a single item costs $50 or more, the entire purchase is taxed. A $49.99 pair of shoes is exempt; a $50.01 pair is fully taxed.

Do I have to pay sales tax on services like haircuts or repairs?

No, services like haircuts, car repairs, plumbing, and medical care are not subject to sales tax in Connecticut. If a service includes a product—such as a haircut with a styling product—the product portion may be taxed depending on how the business itemizes the charges.