Connecticut Sales Tax Rate, Rules & Filing (2026)

Connecticut applies a flat 6.35% state sales and use tax with no local sales taxes. A few categories carry special rates: prepared meals are taxed at 7.35%, and luxury goods (clothing over $1,000, jewellery, and high-value vehicles) at 7.75%.

Because the general rate is uniform, there is no city-by-city variation to track.

To see the GST, PST, QST or HST rate for any province or territory, use our Canada sales tax calculator.

Connecticut is one of the few states with an "and" nexus test: you have economic nexus only when you exceed both $100,000 in gross receipts and 200 retail sales into the state during the 12-month period ending September 30. Crossing just one threshold does not create nexus. Physical presence creates nexus immediately.

Connecticut's marketplace-facilitator collection requirement took effect 1 December 2018, under Public Act 18-152, codified at Conn. Gen. Stat. § 12-408e. A marketplace facilitator — defined as a person that facilitated at least $250,000 of retail sales by marketplace sellers through its forum in the prior twelve months, collects customer payments, and receives compensation for doing so — is treated as the retailer for each facilitated sale and must collect and remit Connecticut sales and use tax regardless of whether the marketplace seller is itself registered. A permitted marketplace seller need not collect tax on a particular facilitated sale if it can show either a contract requiring the facilitator to collect and remit on all of its taxable facilitated sales, or a properly completed DRS-055 Certificate of Collection obtained in good faith from the facilitator.[9]

Connecticut assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the last day of the month following the reporting period — April sales are filed and paid by May 31. For the portal, return, and step-by-step, see our guide to filing Connecticut sales tax online.

Connecticut exempts groceries and prescription drugs. SaaS is taxable but at split rates: B2B SaaS for business use is taxed at a reduced 1%, while B2C SaaS and digital goods are taxed at the full 6.35%.

Connecticut buyers purchasing for resale give the seller a Connecticut Sales and Use Tax Resale Certificate, or the multistate MTC certificate [5]. A blanket certificate must be renewed at least every three years, and sellers must keep certificates on file for at least six years [5].

For the official form, multistate certificate rules and expiry, see the Connecticut resale certificate guide.

Late payment carries a penalty of the greater of 15% of the tax due or $50, plus interest at 1% per month from the due date. Our Connecticut filing guide lists late filing penalties, interest, and what to do if you missed a return.

You must protest a notice of assessment within 60 days of its date, and the protest goes to the DRS Appellate Division [6]. Its final determination can be appealed to the Superior Court for the Judicial District of New Britain within one month [6].

• [1] Connecticut DRS — Sales Tax Information (rates, SaaS, clothing)

• [2] Connecticut DRS — Registering with DRS (economic nexus)

• [3] Connecticut DRS — Special Notice 2019(8) (software and digital goods rates)

• [4] Connecticut DRS — Exemptions from Sales and Use Taxes

• [5] Connecticut DRS — Resale Certificates (IP 2009(15))

• [6] Connecticut DRS — Your Rights as a Connecticut Taxpayer (PS 2007(2), 60-day protest)

• [7] Connecticut DRS — Sales Tax-Free Week

• [8] Connecticut DRS — myconneCT (registration)

• [9] Connecticut Department of Revenue Services — OCG-8, Marketplace Facilitators and Marketplace Sellers

Verified July 2026 against Connecticut Department of Revenue Services published guidance.

• CT Sales Tax on Clothing Under $50: What Changed and What Applies in 2026
• What Items Are Exempt from Sales tax in Connecticut?