# Connecticut Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/connecticut
Published: June 17, 2026

Connecticut keeps it simple: a flat 6.35% rate, no local add-ons, and B2B SaaS taxed at just 1%. Economic nexus requires both $100,000 and 200 transactions.

- **SaaS:** Taxable
- **Clothing:** Taxable
- **Groceries:** Exempt
- **Digital Goods:** Taxable

- **Effective date::** 
- **Scheduled change::** 

## Key Takeaways

Connecticut charges a single statewide 6.35% sales tax with no local sales taxes [1]. You have economic nexus only when you exceed both $100,000 in gross receipts and 200 retail sales into the state in the 12-month period ending September 30, an "and" test [2]. SaaS and digital goods are taxable: business-use software and computer and data processing services are taxed at 1%, while other digital goods and personal-use software are taxed at 6.35% [1][3]. Clothing is taxable, with a 7.75% luxury rate above $1,000, and food for home consumption is exempt while prepared meals are taxed at 7.35% [1][4]. Protest an assessment within 60 days [6].

## Taxability Snapshot

## Sales Tax Rates

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%.

| Component | Rate | Scope |
| --- | --- | --- |
| State (general) | 6.35% | Statewide |
| Prepared meals | 7.35% | Meals & beverages |
| Luxury goods | 7.75% | High-value items |
| Local | none | — |

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

## Registration or Nexus Threshold

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.

## Marketplace Facilitator Law

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]

## Filing Frequency & Deadlines

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.

#### Exemptions

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%.

## Resale & Exemption Certificates

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].

## Penalties

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.

## Audits & Appeals

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].

## Sources

- [1] [Connecticut DRS — Sales Tax Information (rates, SaaS, clothing)](https://portal.ct.gov/drs/sales-tax/tax-information)

- [2] [Connecticut DRS — Registering with DRS (economic nexus)](https://portal.ct.gov/drs/businesses/new-business-resource-center/registering-with-drs)

- [3] [Connecticut DRS — Special Notice 2019(8) (software and digital goods rates)](https://portal.ct.gov/-/media/drs/publications/pubssn/2019/sn-2019(8).pdf)

- [4] [Connecticut DRS — Exemptions from Sales and Use Taxes](https://portal.ct.gov/drs/sales-tax/exemptions-from-sales-and-use-taxes)

- [5] [Connecticut DRS — Resale Certificates (IP 2009(15))](https://portal.ct.gov/drs/publications/informational-publications/2009/ip-200915-notice-to-retailers-on-sales-and-use-tax-resale-certificates)

- [6] [Connecticut DRS — Your Rights as a Connecticut Taxpayer (PS 2007(2), 60-day protest)](https://portal.ct.gov/DRS/Publications/Policy-Statements/2007/PS-20072-Your-Rights-as-a-Connecticut-Taxpayer)

- [7] [Connecticut DRS — Sales Tax-Free Week](https://portal.ct.gov/drs/sales-tax/sales-tax-free-week)

- [8] [Connecticut DRS — myconneCT (registration)](https://drs.ct.gov/eservices/)

- [9] [Connecticut Department of Revenue Services — OCG-8, Marketplace Facilitators and Marketplace Sellers](https://portal.ct.gov/-/media/drs/publications/ocg/ocg-8.pdf)

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

## Frequently Asked Questions

### What is the Connecticut sales tax rate in 2026?

A flat 6.35% statewide, with no local taxes. Prepared meals are 7.35% and luxury goods 7.75%.

### What is Connecticut's economic nexus threshold?

Both $100,000 in gross receipts and 200 retail sales into Connecticut over the 12 months ending September 30. You must exceed both.

### Is SaaS taxable in Connecticut?

Yes, at split rates: B2B SaaS for business use is taxed at 1%, while B2C SaaS and digital goods are taxed at 6.35%.

### Does Connecticut have local sales taxes?

No. Connecticut has a single statewide rate with no county or city sales taxes.

### When are Connecticut sales tax returns due?

The last day of the month following the reporting period — April sales are due May 31.

### What is the penalty for late Connecticut sales tax?

The greater of 15% of the tax due or $50, plus 1% monthly interest.

## Related Reading

- [Is There Sales Tax on Clothing in Connecticut? Key Insights for Businesses](/blog/is-there-sales-tax-on-clothing-in-connecticut-for-businesses)

- [What Items Are Exempt from Sales tax in Connecticut?](/blog/what-items-are-exempt-from-sales-tax-in-connecticut)

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