The Ultimate Connecticut Sales Tax Guide

Although Connecticut offers a single sales tax system for most goods and services, some items are taxed at different rates. 

This Connecticut sales tax guide will help you navigate the sales tax system, explore tax-exempt items, and tell you how to collect taxes in the state. 

We’ll also introduce a trusted solution for easy sales tax management, ensuring compliance across the United States.

Connecticut Sales Tax Rate 2025

Connecticut's state sales tax rate is 6.35% for most goods and services, and it does not levy any local sales taxes. 

However, the sales tax rate can vary according to the products and services sold. For example, Connecticut levies a 1% sales tax on computer services and a 7.75% tax on jewelry costing more than $5,000. 

Moreover, if you're based in Connecticut and sell to customers in other states, it's important to understand their sales tax rates in case you establish nexus. Our sales tax calculation service can help you determine these rates.

Collecting Connecticut Sales Tax from Customers

Here’s what you need to know about collecting sales tax in Connecticut :

Do I Have to Collect Connecticut Sales Tax from Customers?

You should collect sales tax if you plan to engage in any of the following activities:

• Sale, rental, or lease of goods
• Sale of a taxable service
• Operating a hotel, motel, lodging house, or bed and breakfast establishment.

What Creates Sales Tax Nexus in Connecticut?

You have a sales tax nexus in Connecticut if you meet any of these conditions:

• Physical nexus: Businesses that own, rent, or lease offices, warehouses, or any personal property for business purposes.
• Employees: Businesses with an employee or independent contractor present in the state more than two days per year
• Economic nexus: Online sellers who collect and remit sales tax of $100,000 and 200 or more transactions.

Learn more about sales tax nexus and when you’re required to collect sales tax.

Do I Have to Collect Sales Tax from Connecticut Customers if I Sell on Amazon, Walmart, eBay, or Etsy?

No. 

Connecticut has a marketplace facilitator law. This means that marketplaces like Etsy or Amazon should collect sales tax on behalf of third-party sellers whose sales exceed $250,000 or 200 transactions.

However, if you meet the state's other sales tax nexus rules, you must collect sales tax on your other non-marketplace Connecticut sales.

Taxable Products in Connecticut 

Sales tax may be different for different products. For instance, the sales tax rate is 7.35% on certain meals and beverages, such as readymade coffee, ice cream, and bottled juices. However, the rate for renting passenger motor vehicles for 30 consecutive days or less is 9.35%.

Here’s a comprehensive breakdown of the items subject to tax in Connecticut:

Are Groceries Taxable in Connecticut? 

No, grocery items are generally sales tax-exempt.

Is Clothing Taxable in Connecticut?

Clothing sold under $100 is tax-exempt, but some items, such as umbrellas and shower caps, are subject to sales tax even if sold for less than $100.

Are Digital Products Taxable in Connecticut?

Yes, digital products transferred electronically are taxable in Connecticut.

Is Software-as-a-Service (SaaS) Taxable in Connecticut?

Canned or prewritten software and any related content that’s electronically accessed or transferred and sold to a business are subject to a 1% tax rate. 

However, if the software comes with tangible personal property, such as a box or plastic container, even if it’s just for enabling access to the software, the sale is considered tangible personal property and is taxed at the standard 6.35% rate.

Are Services Taxable in Connecticut?

Yes, some services taxed in Connecticut are: 

• Advertising and public relations
• Car wash services
• Dry cleaning services
• Interior design

It’s best to contact a sales tax professional to determine whether your services are taxable. You can book a free call with us here.

Tax-Exempt Items

Some items that enjoy sales tax exemption in Connecticut  are:

• Items sold exclusively for use in agricultural production.
• Child car seats.
• Prescription medicines, syringes, and needles.
• Food products, including meals, sold through coin-operated vending machines.
• Commercial fishing vessels and machinery or equipment for use on the vessels.

How to Register for a Connecticut  Sales Tax Permit

You can register for a sales tax permit online at the myconneCT website.

Learn how to register for a seller's permit in every US state.

Do I Need a Connecticut  Sales Tax License if I’m Only a Wholesaler? 

Yes, wholesalers can apply for resale certificates for sale tax exemptions. 

Do I Need a Connecticut Seller's Permit if I Only Sell Temporarily in the State?

Yes, you should get a sales tax permit if you sell at a flea market, craft show, trade show, antique show, or fair in Connecticut — even if you sell for just one day.

How to Collect Sales Tax in Connecticut 

Connecticut uses destination-based sales tax, which applies to both in-state and out-of-state businesses. So, if you're selling to a customer in Connecticut from another state, you'll need to charge sales tax based on the buyer's shipping address.

Should You Collect Sales Tax on Shipping Charges in Connecticut?

Yes, shipping and delivery charges for taxable sales are usually taxed in Connecticut.

Look for your Connecticut city here and get its full sales tax breakdown. 

How to File and Pay Sales Tax in Connecticut 

You can file electronically through the myconneCT website.

Or, let Zamp handle your Connecticut sales tax filing and remittance so you won’t ever have to deal with a sales tax return! 

Explore how you can file and pay sales tax in other US states.

FAQs on Paying and Filing Connecticut Sales Tax

What Is Use Tax?

Use tax applies to items bought without paying sales tax at the time of purchase. The rate is typically the same as the sales tax rate.

What Is the Penalty for Filing and/or Paying Connecticut Sales Tax Late?

The penalty for not paying on time is 15% of the tax due or $50, whichever is greater.

But if you fail to pay electronically, here's what you can expect in penalties:

• First offense: A 10% penalty on the required tax payment, up to $2,500.
• Second offense: A 10% penalty, with a cap of $10,000.
• Third and beyond: A 10% penalty with no cap.

Can I Amend a Connecticut Sales Tax Return? 

Yes, you can. 

You must file an amended return within three years of the original due date to claim a refund on taxes you've already paid. Ensure you add an explanation for your refund request.

How Often Do I Need to File and Pay Sales Tax in Connecticut?

The Department of Revenue Services will assign a filing frequency, such as monthly, quarterly, and annual, based on your yearly sales. All sales tax is due on the last day of the month.

Connecticut Sales Tax Due Dates

Connecticut monthly sales tax filing due dates:

Taxable Period	Filing Due Date
January 2025	February 28, 2025
February 2025	March 31, 2025
March 2025	April 30, 2025
April 2025	May 30, 2025
May 2025	June 30, 2025
June 2025	July 31, 2025
July 2025	August 29, 2025
August 2025	September 30, 2025
September 2025	October 31, 2025
October 2025	November 26, 2025
November 2025	December 31, 2025
December 2025	January 30, 2026

Connecticut quarterly sales tax filing due dates:

Taxable Period	Filing Due Date
Q1 (Jan-March) 2025	April 30, 2025
Q2 (Apr-June) 2025	June 30, 2025
Q3 (July-Sept) 2025	October 31, 2025
Q4 (Oct-Dec) 2025	January 30, 2026

Connecticut annual sales tax filing due date:

Taxable Period	Filing Due Date
2025	January 30, 2026

Let The Experts Handle Your Connecticut Sales Tax Filing

Tired of letting sales tax slow down your business? 

That’s where Zamp steps in.

With a simple setup, reliable calculations, and one-click filing and registration, Zamp takes the hassle out of sales tax.

Get started with Zamp today and watch your business take off!