What is the sales tax in Connecticut?
Combined rate, the threshold that makes you register, and the rules that decide what you charge.
The Connecticut state sales tax rate is 6.35%. There are no local sales taxes, so 6.35% applies statewide. A remote seller has to register once sales into Connecticut pass $100,000 in sales and 200 separate transactions into the state over the preceding 12 months. Charge the rate at the buyer’s address.
- State rate
- 6.35%
- Average local rate
- 0%
- Combined average
- 6.35%
- Highest in the state
- 6.35%
Do you have to register?
Economic nexus threshold
$100,000 and 200 transactions
Measured over the preceding 12 months. Both tests have to be met before you owe anything, so crossing one alone does not create the obligation. Physical presence — staff, an office, or stock sitting in a 3PL in the state — creates the obligation immediately, before any threshold applies.
What you charge, and on what
- Which address sets the rate Charge the rate at the buyer’s address.
- Is shipping taxed Taxable. Delivery on taxable goods is taxable even when separately stated.
- Clothing Taxed. Clothing and footwear priced at $1,000 or more are taxed at 7.75% rather than 6.35%.
- Groceries Exempt
- Marketplace sales Amazon, Walmart, Etsy, and eBay collect and remit on the orders they process. Sales through your own store stay yours to collect on.
- Registering Register directly with the Connecticut Department of Revenue Services. This state runs its own registration.
Worth knowing about Connecticut
- One of only two states with an AND test: you must cross both $100,000 and 200 transactions before you owe anything.
- There are no local sales taxes, so one rate covers the whole state.
Connecticut sales tax questions
What is the sales tax rate in Connecticut?
The state rate is 6.35%. There are no local sales taxes, so 6.35% applies at every address in the state.
When does a remote seller have to register in Connecticut?
Once sales into the state pass $100,000 in sales and 200 separate transactions into the state over the preceding 12 months. Both tests have to be met, so passing only one of them does not create the obligation. Physical presence, including inventory held at a 3PL in the state, creates the obligation immediately, before any threshold applies.
Is shipping taxable in Connecticut?
Taxable. Delivery on taxable goods is taxable even when separately stated.
Is clothing taxed in Connecticut?
Taxed. Clothing and footwear priced at $1,000 or more are taxed at 7.75% rather than 6.35%.
Where the authoritative number is
Rates and thresholds change, and the Connecticut Department of Revenue Services sets them. Check there before you register or file.
Other states with a $100,000 threshold
Know before you cross the line
The threshold above is easy to read and hard to track, because it counts sales from your store, your marketplaces, and your wholesale accounts together. Endless keeps those on one source of truth, so what you have sold into Connecticut this year is a number you already have rather than one you assemble after the fact.
This page is a reference, not tax advice. Confirm registration and filing decisions with the Connecticut Department of Revenue Services or a tax professional.