Connecticut Sales
Tax Rate

Connecticut's general sales and use tax rate is 6.35 percent in 2026 for most taxable retail sales, leases, rentals and taxable services. Connecticut does not impose an additional general city or county sales tax, so a purchase subject to the standard rate is generally taxed at 6.35 percent statewide. Special rates, exemptions, use tax and seller nexus rules can still change the result for a particular transaction.

What Is the Connecticut Sales Tax Rate in 2026?

The general Connecticut sales tax rate is 6.35 percent and there is no additional general local sales tax imposed by cities or counties.

This makes the standard combined rate simpler than in states with layered local taxes. A taxable purchase in Hartford, New Haven or another Connecticut municipality generally uses the same 6.35 percent general rate when no special-rate category applies.

How to Calculate Connecticut Sales Tax

For a standard taxable transaction, multiply the taxable sales price by 6.35 percent then add the tax to the taxable price.

For example, a $100 taxable retail purchase subject to the general rate produces $6.35 of Connecticut sales tax, making the total $106.35. A transaction subject to a special rate should use that special percentage instead.

The taxable sales price can include more than the sticker price when taxable delivery or other seller charges form part of the taxable transaction. A sales tax calculator should therefore identify the correct tax base before applying the rate.

Connecticut Has No General Local Sales Tax

Connecticut cities and counties do not add a general local sales tax on top of the state sales tax.

Searches for Connecticut sales tax by county or Connecticut local sales tax often assume the rate changes by municipality. For the general sales and use tax, it does not. The main rate differences come from the type of product, service or transaction rather than the buyer's county.

Connecticut Expanded Sales Tax Exemptions in 2026

Connecticut added a permanent exemption for qualifying nonelectronic school supplies in 2026 and expanded its annual Sales Tax Free Week.

The nonelectronic school-supplies exemption took effect July 1, 2026 for qualifying nonbusiness purchases. Examples identified by the state include items such as pens, pencils, crayons, notebooks, paper, folders, binders and lunch boxes.

Connecticut's 2026 Sales Tax Free Week runs from August 16 through August 22. Most qualifying clothing and footwear items costing less than $300 per item are exempt during the week. For 2026, the exemption was expanded to include items such as cleated shoes and backpacks.

What Goods and Services Are Taxable in Connecticut?

Connecticut generally taxes retail sales of tangible personal property plus services specifically made taxable under state law.

• Most tangible consumer goods and digital goods subject to the general rule.
• Cable and satellite television services.
• Car-wash services.
• Computer and data processing services at the special rate where applicable.
• Certain contractor, employment and personnel services.
• Dry-cleaning and laundry-related taxable services.
• Certain cosmetic medical procedure services.

Not every service is automatically taxable. Businesses should classify the transaction under Connecticut's statutory taxable-service rules instead of assuming all professional or service revenue is subject to tax.

Common Connecticut Sales Tax Exemptions

Connecticut provides statutory exemptions for many products, organizations and transactions, but eligibility depends on the exact item and the purchaser's circumstances.

• Qualifying food products for human consumption under the state's food exemption rules.
• Prescription medicines and specified medical items.
• Certain sales to exempt nonprofit or governmental organizations when the required conditions are met.
• Qualifying manufacturing, agricultural and other business-use purchases covered by a statutory exemption.
• Nonelectronic school supplies purchased for nonbusiness purposes under the 2026 rule.

A seller should retain the exemption certificate or other documentation required for the specific exemption. An exemption for one category does not automatically extend to every purchase by the same customer.

Connecticut Economic Nexus for Remote Sellers

An out-of-state seller can be required to register for Connecticut sales and use tax when it reaches both the state's transaction-count and receipts thresholds.

Connecticut DRS states that an out-of-state seller must register when, during the relevant 12-month period ending September 30, it makes 200 or more retail sales into Connecticut and has at least $100,000 in gross receipts from Connecticut sales. Physical presence can create a registration requirement even when those economic thresholds are not met.

Marketplace activity, inventory located in Connecticut, repair or service activity and other contacts can also affect nexus. Remote sellers should evaluate both economic and physical connections to the state.

When Is a Connecticut Sales and Use Tax Permit Required?

Businesses that make taxable Connecticut sales generally need to register with the Department of Revenue Services and obtain the appropriate sales and use tax permit before collecting tax.

Registration can apply to sellers of taxable goods, taxable services, rentals and other covered transactions. Connecticut uses myconneCT for registration, filing and payment. Businesses should keep the registration active while they have a filing obligation.

Connecticut Use Tax Covers Untaxed Taxable Purchases

Use tax generally applies when a taxable item or service is used in Connecticut but the seller did not collect the Connecticut sales tax that was due.

The use tax uses the same rate structure as sales tax. A purchaser can generally receive credit for legally imposed sales tax paid to another state on the same purchase, subject to Connecticut's rules.

Sales Tax Is Separate From Income Tax and Payroll

Connecticut sales tax applies to taxable transactions and should not be treated as an employee payroll deduction.

Employees and employers dealing with wage withholding should use the Connecticut income tax guidance for individual income tax questions. Once genuine payroll figures are finalized, the Connecticut pay stub generator can organize wages and deductions without mixing retail sales tax into payroll.

For broader lawful payroll documentation, the online paystub generator should be used only with accurate employment and payment information.

Tax Information and Responsible Use

This guide is for general sales-tax planning and business recordkeeping. It does not replace current instructions from the state tax authority or advice for a specific transaction.

Sales and use tax can depend on the product or service, delivery location, exemption status, seller activity and transaction date. Businesses should use current official rate tables and maintain records that support the tax collected or exemption claimed. Online PayStub is intended for lawful payroll, business and recordkeeping purposes and should be used only with genuine payroll information.