Connecticut Sales Tax Guide (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, jewelry, and high-value vehicles) at 7.75%.

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

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 December 1, 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.

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].

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.

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.

• Is There Sales Tax on Clothing in Connecticut? Key Insights for Businesses
• What Items Are Exempt from Sales tax in Connecticut?