Connecticut Sales Tax Guide 2026: Rates & Filing

Table of content

Key takeaways

Connecticut sales tax rates: The statewide rate is 6.35% with no local sales tax. Special rates apply by item: 7.75% on luxury goods, 7.35% on prepared meals and 1% on business SaaS.
Economic nexus: Remote sellers have nexus only after exceeding both $100,000 in gross receipts and 200 transactions in the 12 months ending September 30. Meeting just one threshold is not enough.
Filing & penalties: Returns are due on the last day of the month after the period. Late filing or payment costs 15% of the tax due or $50, whichever is greater, plus 1% per month interest.

Connecticut sales tax key facts (2026)

Item	Connecticut
Statewide rate	6.35% (no local sales tax)
Luxury rate	7.75% (jewelry >$5k, apparel >$1k, vehicles >$50k)
Prepared meals	7.35%
Business SaaS / data processing	1%
Economic nexus threshold	$100,000 AND 200 transactions (both required)
Measurement period	12 months ending September 30
Sourcing	Destination (flat statewide rate)
Return due date	Last day of the month after the period
Governing agency	Connecticut DRS

Collect and file Connecticut sales tax with Taxually: LumaTax monitors your nexus, registers you and files your returns.

What is the sales tax rate in Connecticut?

Connecticut’s statewide sales and use tax rate is 6.35%, and there are no local sales taxes — the same rate applies across the state. Connecticut layers special rates on top by item type rather than by location.

Key special rates: 7.75% on luxury items (jewelry over $5,000; clothing, footwear, handbags, or luggage over $1,000; motor vehicles over $50,000); 7.35% on prepared meals and beverages; 9.35% on short-term passenger vehicle rentals; and a reduced 1% on computer and data processing services (including business SaaS).

Do you have sales tax nexus in Connecticut?

Nexus is the connection that obligates your business to collect and remit Connecticut sales tax. You can establish it two ways — physically or economically. Either one is enough.

Physical nexus

You have physical nexus if you have a tangible presence in Connecticut, such as:

An office or place of business in Connecticut
Owning or leasing real or tangible personal property in the state
Employees or agents present more than 2 days per year
Goods stored in a Connecticut warehouse
Delivering merchandise in vehicles your business owns
Independent contractors or representatives present more than 2 days per year

Economic nexus

Connecticut is one of the few states that uses an “and” test: a remote seller has economic nexus only after exceeding both $100,000 in gross receipts AND 200 retail transactions in the 12-month period ending September 30. Meeting just one threshold does not trigger nexus.

If you cross both, you must register and begin collecting by October 1 of the following year. Marketplace sales count toward both thresholds (a marketplace facilitator itself must collect once it facilitates $250,000 or more in Connecticut retail sales).

What is taxable in Connecticut?

Tangible personal property is generally taxable; services are taxable only if specifically enumerated (Connecticut taxes a relatively broad set, including certain consulting, advertising, and computer services). Exemptions include most groceries, certain clothing, safety items (child car seats, bike helmets, gun locks), college textbooks, and medical equipment.

Digital goods such as e-books, digital music, and streaming are taxable at 6.35%, as is prewritten software (downloaded or on media). Connecticut also runs an annual Sales Tax Free Week in August, exempting clothing and footwear under $100.

Is SaaS taxable in Connecticut?

Yes. Connecticut taxes SaaS as a computer and data processing service. SaaS purchased for business use is taxed at the reduced 1% rate, while SaaS for personal/consumer use is taxed at the full 6.35%.

How is food taxed in Connecticut?

Most groceries (food for home consumption) are exempt, though candy and carbonated beverages are taxable. Prepared meals from restaurants, caterers, and certain grocery items are taxed at 7.35% (the 6.35% base plus a 1% meals surcharge).

How to register for a Connecticut sales tax permit

You must obtain a Sales and Use Tax Permit before collecting. Taxually can register for you, or you can apply online through myconneCT, by mail, or in person, using Form REG-1. There is a $100 permit fee.

Have ready: business identification details, your primary business activities and entity type, and information on all owners and officers.

How to collect sales tax in Connecticut

Because Connecticut has a single statewide rate and no local taxes, you apply 6.35% (or the applicable special rate by item type) to all taxable Connecticut sales, whether you’re based in the state or selling in remotely — for example through Amazon FBA.

Filing and paying Connecticut sales tax

The DRS assigns your frequency by volume: generally monthly if your prior-year liability exceeds $4,000, quarterly by default, and annually if it’s under $1,000. Returns are due on the last day of the month following the reporting period (next business day if that’s a weekend or holiday), and zero returns are required.

File and pay electronically through myconneCT. Taxually’s software automates the full process.

Penalties for late or non-compliant filing

Failing to file or pay on time triggers these penalties:

Late filing/payment: 15% of the tax due or $50, whichever is greater.
Interest of 1% per month on unpaid tax.

FAQ

Frequently asked questions

What is the sales tax rate in Connecticut in 2026?

The statewide rate is 6.35% with no local sales tax. Special rates apply by item: 7.75% on luxury goods, 7.35% on prepared meals, and 1% on business computer/data services.

What is the economic nexus threshold for Connecticut?

You must exceed both $100,000 in gross receipts AND 200 transactions in the 12-month period ending September 30 — Connecticut uses an ‘and’ test, so meeting only one doesn’t create nexus.