Connecticut's sales tax rate and what it covers
Connecticut has a 6.35% sales tax on most goods and services. This is the statewide rate that applies when you buy something at a store, online, or from a service provider. The tax is calculated on the purchase price and added at checkout — so a $100 item costs $106.35 after tax.
Not everything is taxed at this rate. Some items are taxed at 1% instead: clothing and footwear under $75 per item, groceries, and prescription medications. A few things are not taxed at all, including certain medical equipment, newspapers, and some agricultural products. The difference matters most when you buy groceries or clothes — you'll pay much less tax than on other purchases.
Services are taxed differently than goods. Haircuts, repairs, and professional services are usually subject to the full 6.35% rate. However, some services — like certain medical and dental work — are exempt. When you're unsure whether a service is taxed, ask the provider before you pay.
Key Takeaways
- Connecticut's standard sales tax is 6.35% on most goods and services, added at the point of sale.
- Clothing and footwear under $75 per item, groceries, and prescription medications are taxed at only 1%.
- Some items like newspapers, certain medical equipment, and agricultural products have no sales tax.
- Services like haircuts and repairs are taxed at 6.35%, though medical and dental services may be exempt.
- Online purchases from out-of-state sellers are subject to Connecticut sales tax if the seller has a physical presence in the state.
Who collects the tax and where it goes
The seller — whether a store, restaurant, or service business — collects sales tax from you at the time of purchase. They then send that money to the Connecticut Department of Revenue Services (DRS). Businesses file their sales tax returns monthly or quarterly, depending on their size and sales volume.
The tax revenue goes into the state's general fund and supports public services like schools, roads, and social programs. Connecticut does not have a separate sales tax account; the money flows into the state budget alongside income tax and other revenue sources.
Online purchases and out-of-state sellers
If you buy something online from a company that has a warehouse, office, or other physical location in Connecticut, you owe Connecticut sales tax. This applies even if the company is based elsewhere. The seller is responsible for collecting and sending the tax to the state.
If you buy from an out-of-state seller with no Connecticut presence, the seller typically does not collect Connecticut tax. However, Connecticut law requires you to pay "use tax" — which is the same rate as sales tax — on those purchases yourself. In practice, most individuals do not report use tax, and the state does not actively pursue individual buyers. Businesses, however, are expected to track and report use tax on their returns.
Large online retailers like Amazon, Walmart, and Target now collect Connecticut sales tax on most purchases because they have warehouses or operations in the state. Smaller sellers may not, so the tax treatment depends on the specific company.
Sales tax on specific purchases
Understanding which rate applies to common purchases helps you know what to expect at checkout. Here are the most frequent questions:
| Item or Service | Tax Rate | Notes |
|---|---|---|
| Groceries (food for home) | 1% | Includes produce, meat, dairy, bread. Does not include prepared foods or restaurant meals. |
| Restaurant meals and takeout | 6.35% | Applies to all food prepared for immediate consumption. |
| Clothing under $75 | 1% | Per item. A $100 coat pays full 6.35%; a $50 shirt pays 1%. |
| Shoes under $75 | 1% | Same rule as clothing. Applies to the individual pair. |
| Prescription medications | 1% | Over-the-counter drugs and vitamins are taxed at 6.35%. |
| Haircuts and salon services | 6.35% | Includes cuts, color, styling, and similar services. |
| Car repairs | 6.35% | Labor and parts are both taxed. |
| Gasoline | 6.35% | Plus state fuel excise tax of 25 cents per gallon. |
| Hotel rooms | 6.35% plus 2% occupancy tax | Total is 8.35% on lodging. |
How to calculate sales tax on your purchase
To find the total cost of something, multiply the price by the tax rate. For the standard 6.35% rate: take the price, multiply by 0.0635, and add that to the original price. For example, a $50 item costs $50 + ($50 × 0.0635) = $50 + $3.18 = $53.18.
For the 1% rate on groceries or low-cost clothing: multiply the price by 0.01. A $30 grocery purchase costs $30 + ($30 × 0.01) = $30 + $0.30 = $30.30.
Most stores and online retailers calculate this automatically and show the tax separately on your receipt. You do not need to do the math yourself — the checkout system handles it. Knowing how it works helps you understand what you're paying and spot errors if they occur.
Tax-free shopping days and exemptions
Connecticut does not have an annual tax-free shopping day like some other states. However, certain organizations and individuals may be exempt from sales tax in specific situations. Nonprofits, schools, and government agencies can sometimes buy items tax-free if they have the proper exemption certificate. These exemptions are narrow and require documentation.
If you work for a tax-exempt organization, you cannot use that status to buy personal items tax-free. The exemption applies only to purchases the organization makes for its own use. Individuals do not have a general sales tax exemption in Connecticut.
Frequently Asked Questions
Do I pay sales tax on used items?
Sales tax applies to used goods sold by a business, including used cars, used furniture, and used electronics from a store or dealer. If you buy something used from an individual (like a private car sale), there is no sales tax. The difference is whether the seller is operating a business.
What if the cashier forgets to charge me sales tax?
The store made an error, but you are not responsible for correcting it at that moment. The business is responsible for collecting and remitting the correct tax to the state. If you notice before leaving, you can point it out, but you are not obligated to pay extra. The store will account for the discrepancy in their tax filings.
Are there sales taxes on services like plumbing or electrical work?
Yes. Most repair and service work in Connecticut is subject to 6.35% sales tax. This includes plumbing, electrical, HVAC, painting, and similar trades. The tax applies to both labor and materials. Medical and dental services are generally exempt, but most other professional services are taxed.
Do I owe Connecticut sales tax if I buy something while visiting from out of state?
Yes. Sales tax is based on where the purchase happens, not where you live. If you buy something in a Connecticut store, you pay Connecticut sales tax regardless of your home state. The store collects it at checkout.
Is sales tax included in the price shown online?
No. Online retailers show the base price and add sales tax at checkout if you are shipping to Connecticut. The final total appears only when you enter your delivery address. This is why the price you see while browsing is lower than what you actually pay.