Connecticut Sales Tax Rates and What They Apply To

Connecticut's current sales tax rate

Connecticut has a 6.35% sales tax on most goods and services. This rate applies statewide — it does not vary by town or county. The 6.35% figure combines the state sales tax of 6% and a 0.35% gross receipts tax that applies to the same transactions.

Some items are taxed at a lower rate or not taxed at all. Groceries, prescription medications, and certain medical equipment are exempt or taxed differently. The rules about what is taxed and what is not are specific, and the difference between a taxable item and an exempt one sometimes comes down to how it is sold or what it is used for.

Key Takeaways

• Connecticut's sales tax is 6.35% on most purchases, applied uniformly across the state with no local variation.
• Groceries for home consumption are not subject to sales tax, but prepared food and restaurant meals are taxed at the full rate.
• Prescription medications and certain medical devices are exempt from sales tax, but over-the-counter drugs and vitamins are taxed.
• Services like haircuts, repairs, and professional fees are generally not taxed, but the sale of tangible goods usually is.
• Clothing and footwear have no sales tax in Connecticut, regardless of price or type.

What is and is not taxed in Connecticut

Clothing and footwear are not taxed in Connecticut. This applies to all clothing items — shirts, pants, shoes, hats, gloves — at any price point. The exemption does not explore to accessories like belts, scarves worn as fashion items, or jewelry, which are taxed.

Groceries purchased for home consumption are not taxed. This means bread, milk, vegetables, meat, and canned goods bought at a supermarket are tax-free. The line is drawn at the point of sale: if you buy food to eat at home, it is exempt. If you buy the same food at a restaurant or prepared food counter, it is taxed. A rotisserie chicken from a grocery store deli counter is taxed because it is prepared food; a raw chicken from the meat section is not.

Prescription medications are not taxed. Over-the-counter medications, vitamins, and supplements are taxed at the full 6.35% rate. Medical devices prescribed by a doctor and purchased through a pharmacy or medical supplier are typically exempt, but the exemption depends on the specific device and how it is classified.

Services are generally not taxed. Haircuts, plumbing repairs, car repairs, accounting services, and legal fees are not subject to sales tax. The tax applies to the sale of goods, not labor. However, if you buy a product as part of a service — such as parts installed during a repair — the product portion may be taxed depending on the type of service and the state's rules for that industry.

How sales tax is calculated at checkout

Sales tax is calculated on the subtotal of taxable items before any discounts are applied. If you buy $100 in taxable goods and receive a $10 discount, the tax is calculated on $90. The tax amount is then added to the discounted subtotal to give you the final total.

When you shop online from a Connecticut retailer or a retailer with a physical location in Connecticut, sales tax is added at checkout. If you order from an out-of-state retailer that does not have a Connecticut presence, Connecticut law does not require that retailer to collect sales tax on your purchase. However, Connecticut residents are technically responsible for paying "use tax" on such purchases — a tax owed to the state but rarely enforced for individual purchases. This is a distinction that matters mainly for business purchases and large transactions.

Sales tax on specific categories

Prepared food and restaurants: All meals eaten at a restaurant, deli, or food counter are taxed at 6.35%. This includes takeout. Groceries you prepare at home are not taxed.

Alcohol: Beer, wine, and spirits are taxed at 6.35% when purchased for off-premises consumption (package stores, supermarkets). The tax applies to the sale of the product itself, separate from any excise tax the state may impose on alcohol.

Gasoline: Gasoline and diesel fuel are not subject to the 6.35% sales tax. Connecticut imposes an excise tax on fuel instead, which is set per gallon and changes periodically.

Motor vehicles: The purchase of a car, truck, or motorcycle is subject to sales tax in Connecticut. The tax is calculated on the sale price of the vehicle. Trade-in value is typically deducted from the sale price before tax is calculated.

Utilities: Electricity, natural gas, and water are not subject to sales tax. These are considered essential services and are exempt.

Who collects and remits Connecticut sales tax

The retailer or service provider is responsible for collecting sales tax from you at the point of sale and remitting it to the Connecticut Department of Revenue Services. As a consumer, you pay the tax included in your receipt. You do not file sales tax yourself unless you are a business owner.

If you are a Connecticut business that sells taxable goods or services, you must register with the Department of Revenue Services, collect sales tax from customers, and file returns monthly or quarterly depending on your sales volume. The state provides guidance on registration and filing through its website.

Sales tax exemptions and special cases

Nonprofit organizations, schools, and government agencies may be exempt from paying sales tax on purchases made for their operations. These entities typically register with the state and provide an exemption certificate to retailers instead of paying tax.

Resellers — businesses that buy goods to resell to customers — do not pay sales tax on their wholesale purchases. They register for a resale certificate and provide it to their suppliers. The tax is collected only when the goods are sold to the final consumer.

Some items are exempt for specific reasons. For example, certain agricultural equipment used in farming is exempt. Prescription eyeglasses and contact lenses are exempt. The list of exemptions is long and specific, and the Connecticut Department of Revenue Services publishes detailed guidance on its website for items that fall into gray areas.

Frequently Asked Questions

Do I pay sales tax on online purchases from Connecticut retailers?

Yes. If you buy from a Connecticut retailer online, sales tax is added at checkout. The rate is the same 6.35% as in-store purchases. Retailers with a physical location in Connecticut or significant sales to Connecticut customers are required to collect and remit the tax.

Is there a sales tax on clothing in Connecticut?

No. All clothing and footwear are exempt from sales tax in Connecticut, regardless of price. This includes everyday items like socks and underwear as well as expensive coats or shoes. Accessories like belts and jewelry are taxed.

What counts as groceries that are not taxed?

Groceries are food items you buy to prepare and eat at home. Bread, milk, vegetables, meat, canned goods, and frozen foods are all exempt. Prepared foods — rotisserie chicken, deli sandwiches, bakery items sold as prepared food — are taxed. The distinction is whether the food is ready to eat or requires preparation.

Do I owe tax on items I buy from out-of-state websites?

Connecticut law says residents owe "use tax" on purchases from out-of-state retailers that do not collect Connecticut sales tax. In practice, this tax is rarely enforced for individual consumer purchases. Large or business purchases are more likely to be tracked. If you are unsure, the Connecticut Department of Revenue Services can answer questions about specific purchases.

Is sales tax applied before or after a discount?

Sales tax is calculated on the discounted price, not the original price. If an item is marked down, the tax is based on what you actually pay for the item, not its regular price.