Connecticut's sales tax rate and what it covers
Connecticut charges a 6.35% sales tax on most goods and services you buy in the state. This is the combined state rate; no additional local sales tax exists in Connecticut. The tax applies at the point of sale — the cashier adds it to your total when you check out, whether you're buying in a store, online, or by phone.
Not everything is taxed the same way. Groceries and prescription medications are exempt from sales tax entirely. Clothing and footwear under $50 per item are also exempt. Restaurant meals, prepared foods, and takeout are taxed. Gasoline is taxed, but the tax is built into the pump price you see posted.
Services are taxed differently than goods. A haircut is taxed. A plumber's labor is taxed. But certain services — like medical care, dental work, and veterinary services — are not taxed. The rule is not always obvious, which is why the Connecticut Department of Revenue Services publishes detailed lists by category.
Key Takeaways
- Connecticut's sales tax rate is 6.35% and applies to most retail purchases, meals, and services at the point of sale.
- Groceries, prescription medications, and clothing under $50 per item are exempt from sales tax.
- Restaurant meals and prepared foods are taxed, but raw groceries are not.
- Services like haircuts and plumbing are taxed, but medical, dental, and veterinary services are exempt.
- Online purchases from out-of-state sellers may or may not be taxed depending on whether the seller has a Connecticut presence.
Which items are exempt from Connecticut sales tax
The exemptions fall into a few clear categories. Food for home consumption — bread, milk, vegetables, meat, frozen dinners, and canned goods — is not taxed. But the moment that food is prepared for immediate eating, the tax applies. A rotisserie chicken from a grocery store deli counter is taxed. A sandwich from a deli is taxed. A gallon of milk is not.
Clothing and footwear under $50 per item are exempt. This means a $45 shirt is not taxed, but a $55 shirt is taxed on the full amount. Accessories like belts, hats, and gloves are also exempt if under $50. Shoes under $50 are exempt; shoes over $50 are taxed.
Prescription medications dispensed by a licensed pharmacist are not taxed. Over-the-counter medications, vitamins, and health supplements are taxed. Medical equipment like wheelchairs, crutches, and hearing aids may be exempt depending on the specific item and how it is classified.
Certain services are also exempt: medical care, dental work, veterinary services, and professional services like accounting and legal advice. Repair services for clothing and shoes are exempt. Repair services for other goods — appliances, electronics, vehicles — are taxed.
How online and out-of-state purchases are taxed
If you order something online from a retailer that has a physical location, warehouse, or employees in Connecticut, that retailer must charge you Connecticut sales tax. This includes major retailers like Amazon, Walmart, and Target, which all have Connecticut operations.
If you order from a small out-of-state retailer with no Connecticut presence, the retailer may not charge you sales tax at checkout. However, Connecticut law requires you to pay use tax on that purchase — it is the same 6.35% rate, and you owe it even though the retailer did not collect it. In practice, most individuals do not report use tax on personal purchases, though the law requires it. Businesses are more likely to be audited on use tax.
The rule changed in 2018 when the U.S. Supreme Court ruled that states can require online retailers to collect sales tax even without a physical presence in the state. Most large online retailers now collect Connecticut sales tax automatically. Smaller sellers may not, which is when use tax technically applies.
Sales tax on specific categories you encounter regularly
Restaurants and food delivery: All restaurant meals, whether dine-in, takeout, or delivery, are taxed at 6.35%. This includes coffee shops, fast food, and pizza places. Alcohol served at a restaurant is also taxed at the same rate (though alcohol itself has additional excise taxes).
Gas and fuel: Gasoline and diesel are taxed, but the tax is included in the per-gallon price you see at the pump. You do not see it listed separately. Heating oil and propane are also taxed.
Utilities: Electricity, natural gas, and water are taxed at 6.35%. The tax appears as a line item on your monthly bill.
Entertainment and recreation: Movie tickets, concert tickets, and admission to attractions are taxed. Gym memberships and fitness classes are taxed. Streaming services like Netflix and Spotify are taxed.
Personal care: Haircuts, salon services, and massages are taxed. Cosmetics and toiletries are taxed. Eyeglasses and contact lenses are taxed, though the eye exam itself may not be depending on who performs it.
How to understand your receipt and verify the tax
When you receive a receipt, the sales tax should be listed as a separate line item showing the tax amount and the rate. For most purchases, you can verify the math by multiplying the subtotal by 0.0635. If the tax shown does not match, ask the cashier to explain the difference — it may be because an item was exempt, or because the subtotal included tax-exempt items.
Some receipts show the tax-exempt items separately so you can see what was not taxed. Others do not break it down. If you are unsure whether something should have been taxed, the Connecticut Department of Revenue Services website has a searchable database of taxable and exempt items by category.
For large purchases or business transactions, keep your receipt. If you are audited or need to document a purchase for tax purposes, the receipt showing what was taxed and what was not is your proof.
What happens if sales tax is charged incorrectly
If a retailer charges you sales tax on an item that should be exempt — for example, tax on a $40 shirt — you can ask for a refund at the register. Most retailers will correct it immediately. Keep your receipt in case you need to return later.
If you discover the error after you leave, contact the store's customer service. Bring your receipt and explain which item was taxed incorrectly. Stores are required to refund overcharges, though the process may take a few days.
If a retailer consistently charges tax on exempt items, you can report it to the Connecticut Department of Revenue Services. The department investigates complaints and can audit a retailer's practices. This is rare for individual transactions but matters if a pattern exists.
Frequently Asked Questions
Is clothing always exempt from sales tax in Connecticut?
No. Only clothing and footwear under $50 per item are exempt. A single item priced at $50 or more is taxed on the full price. Accessories like belts and hats are also exempt only if under $50.
Do I have to pay sales tax on groceries?
Not on raw groceries — bread, milk, vegetables, meat, and canned goods are not taxed. But prepared foods like rotisserie chicken, deli sandwiches, and hot takeout are taxed. The rule is whether the food is ready to eat.
Why is my online order from a small seller not showing sales tax?
Small out-of-state retailers without a Connecticut presence are not required to collect sales tax at checkout. You technically owe use tax on that purchase at the same 6.35% rate, but most individuals do not report it. Businesses are more likely to be audited on use tax owed.
Are prescription medications taxed?
No. Prescription medications dispensed by a licensed pharmacist are exempt. Over-the-counter medications, vitamins, and supplements are taxed.
Is the sales tax included in the price shown in stores?
No. The price shown is before tax. Sales tax is added at checkout and shown separately on your receipt. The only exception is gasoline, where the tax is included in the posted per-gallon price.