Beginning on the July 1st, 2011, the state of Connecticut levies a 6.35% state sales tax on the retail sale, lease or rental of most goods. No local jurisdictions apply an additional sales tax, therefore the state rate is fixed at 6.35%.
Use tax is due on items purchased outside of the state and brought into Connecticut for use, storage or consumption. The same 6% rate applies to use tax as well. In general, when you register your business with the state of Connecticut, you will be set up to file sales tax returns on a quarterly basis. If your sales tax liability is more than $4,000 for the prior 12-month period, beginning July 1 and ending June 30, your filing status will be changed to monthly. Monthly returns are to be filed on or before the last day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be filed with the state of Connecticut on or before the last day of February.
For more information on Connecticut sales tax exemptions please visit the sites shown below.
Connecticut Sales and Use Tax Information
- Connecticut Main Sales and Use Tax Page
- Connecticut Sales and Use Tax Statutes
- Connecticut Sales and Use Tax Rules
- Connecticut Sales and Use Tax Forms