If you're searching for Connecticut's sales tax exemption on clothing under $50, here's the short answer: it no longer exists. Connecticut repealed the year-round exemption for clothing and footwear costing less than $50 for sales on and after July 1, 2011. Today, clothing in Connecticut is taxable at the general 6.35% rate, pieces priced over $1,000 are taxed at 7.75%, and the only broad clothing break is the annual Sales Tax Free Week in August.
This guide explains what happened to the under-$50 exemption, what applies to clothing sales in 2026, and what sellers need to collect and file.
What Happened to the Under-$50 Clothing Exemption
Connecticut once exempted clothing and footwear priced under $50 from sales tax all year. Tax legislation passed in 2011 (2011 Conn. Pub. Acts 6) repealed that exemption effective July 1, 2011. The same law raised the general sales tax rate from 6% to 6.35%.
Lawmakers later passed legislation in 2014 that would have brought the exemption back for sales on and after July 1, 2015. That change was repealed before it ever took effect, so the under-$50 exemption has not been in force since mid-2011.
If your point-of-sale system, product catalog, or pricing notes still treat low-priced clothing as exempt, that setting is more than a decade out of date.
How Connecticut Taxes Clothing Today
The 6.35% general rate
Connecticut taxes retail sales of clothing and footwear at the general 6.35% sales tax rate. There is no year-round clothing exemption at any price point. Everyday apparel, work clothes, leather apparel, and purchased wedding attire are all taxable at the general rate.
Connecticut has no local sales taxes, so 6.35% applies statewide.
The 7.75% luxury rate for items over $1,000
Each piece of clothing or pair of footwear with a sales price of more than $1,000 is taxed at 7.75% instead of 6.35%. The higher rate applies to the full sales price, not just the amount above $1,000. The same 7.75% rate applies to a handbag, luggage, umbrella, wallet, or watch priced over $1,000, and to jewelry priced over $5,000.
Safety apparel and protective footwear
Protective footwear such as steel-toe boots is taxable at the general rate. Connecticut used to exempt safety apparel not meant for everyday wear, but that exemption was repealed effective January 1, 2020, so flame-resistant clothing and similar protective garments are now taxable too.
Sales Tax Free Week: When Clothing Is Exempt
Connecticut's one real clothing exemption today is its annual Sales Tax Free Week in August.
2026 dates and the new $300 limit
Sales Tax Free Week 2026 ran from Sunday, August 16, through Saturday, August 22, 2026. During that week, most clothing and footwear costing less than $300 per item was exempt. That limit is new: Public Act 26-68 raised it from the prior under-$100 limit and added backpacks and cleats to the list of qualifying items.
What qualifies and what doesn't
- The limit is per item, after discounts. Eligibility is based on the final sales price after coupons and other reductions. An item marked down below $300 qualifies.
- Over the limit means fully taxable. If an item is priced at more than $300, it doesn't qualify, and tax applies to the entire sales price.
- Some items never qualify. Special clothing or footwear designed mainly for athletic or protective use and not normally worn otherwise is excluded, as are jewelry, handbags, luggage, umbrellas, wallets, and watches.
- Online sales count. The exemption applies to online retailers as well as Connecticut stores.
- Exchanges are simple. If a customer exchanges a qualifying item for a like-kind item that costs less than $300, there are no tax consequences.
Worked Example: One Cart, Two Dates
A clothing brand ships this order to a customer in Hartford:
- T-shirt: $45
- Leather boots: $240
- Wool coat: $1,200
Ordered in October 2026 (outside Sales Tax Free Week):
- T-shirt: $45 x 6.35% = $2.86
- Boots: $240 x 6.35% = $15.24
- Coat: $1,200 x 7.75% = $93.00
Total tax: $111.10.
Ordered during Sales Tax Free Week 2026 (August 16 to 22):
- T-shirt: exempt (under $300)
- Boots: exempt (under $300)
- Coat: $1,200 x 7.75% = $93.00
Total tax: $93.00.
Note the T-shirt. Before July 1, 2011, a $45 shirt would have been exempt all year. Today it's taxed at 6.35% every week except Sales Tax Free Week.
Remote Sellers: When You Must Collect
Out-of-state sellers must register with the Connecticut Department of Revenue Services (DRS) and collect tax when, during the 12-month period ending September 30 before the filing period, they make 200 or more retail sales into Connecticut and have at least $100,000 in gross receipts from those sales. Both conditions must be met. Sales made through marketplace facilitators count toward those totals.
Filing Connecticut Sales Tax
Connecticut sales and use tax is reported on Form OS-114, filed electronically through myconneCT. New businesses start on a monthly schedule, and DRS may move you based on your liability over a July-through-June lookback period:
- Annual: less than $1,000 in liability
- Quarterly: more than $1,000 and less than $4,000
- Monthly: more than $4,000
Returns are due on or before the last day of the month following the end of each filing period. You must file for every period, even if you had no sales and owe no tax.
Frequently Asked Questions
Is clothing under $50 tax-free in Connecticut?
No. The year-round exemption for clothing and footwear under $50 was repealed for sales on and after July 1, 2011. Clothing at that price is taxed at 6.35%, except during Sales Tax Free Week.
What is the sales tax on clothing in Connecticut in 2026?
Clothing and footwear are taxed at 6.35%. Any single piece priced over $1,000 is taxed at 7.75% on its full price. Qualifying items under $300 are exempt during Sales Tax Free Week.
Do I charge sales tax on a $320 jacket during Sales Tax Free Week?
Yes. Items priced over $300 don't qualify, and tax applies to the entire price: $320 x 6.35% = $20.32.
Are handbags and jewelry exempt during Sales Tax Free Week?
No. Jewelry, handbags, luggage, umbrellas, wallets, and watches are excluded from the exemption at any price.
Kintsugi Can Help You Manage Connecticut Sales Tax
Connecticut clothing tax turns on price, date, and product type: 6.35% most of the year, 7.75% above $1,000, and an August exemption window whose limit changed in 2026. Kintsugi automates tax calculation at checkout so each item gets the right rate, applies exemptions like Sales Tax Free Week, tracks your nexus exposure, and files your Connecticut returns on time. For rates, deadlines, and more, see our Connecticut Sales Tax Guide.
