Connecticut sales tax rates 2026: Calculator, nexus, and due dates

Connecticut sales tax rates by city and county

Connecticut’s sales tax structure is one of the simplest in the country. The 6.35% state rate is the only sales tax levied anywhere in Connecticut — no city, county, or special district adds additional taxes on top. This means the combined rate is 6.35% in every jurisdiction, from Hartford to Stamford.

Because Connecticut is a destination-based state, you charge the rate based on where your customer receives the product. Since the rate is uniform statewide, this primarily affects reporting rather than the rate itself. Connecticut centralizes all filings with the Department of Revenue Services, so you file one return regardless of how many jurisdictions you sell into.

Major Connecticut cities and their 2026 combined rates:

Connecticut sales tax calculator

Can’t find your city? Use our Connecticut sales tax calculator to look up the exact sales tax rate for any Connecticut address.

TaxCloud’s sales tax calculation engine calculates to the rooftop level — because rates can vary within the same ZIP code, and zip-level estimates aren’t accurate enough for compliance.

Connecticut nexus thresholds

Every business with customers in Connecticut is subject to nexus laws. You are required to register and collect sales tax if you trigger “nexus” through a physical presence in the state or by exceeding specific economic thresholds as a remote seller.

Connecticut economic nexus

You will trigger Connecticut economic nexus if you exceed both of the following thresholds in the 12-month period ending September 30:

• Sales threshold: $100,000 in gross receipts from Connecticut sales (including marketplace sales).
• Transaction threshold: 200 or more separate retail transactions.

Connecticut uses an “and” standard — you must exceed both thresholds to trigger nexus. This makes Connecticut more restrictive than most states, which use an “or” standard. The measurement period runs from October 1 through September 30. If you exceed both thresholds during that period, you must register and begin collecting sales tax on October 1 of the following year.

Connecticut physical nexus

You have physical nexus (and must register from dollar one) if you have:

• Inventory: Storing goods in a warehouse, 3PL, or Amazon FBA fulfillment center in Connecticut.
• Personnel: Employees, contractors, sales reps, or agents based in the state.
• Property: Maintaining an office, storefront, or other place of business in Connecticut.

Connecticut sales tax permit registration

Once you trigger nexus, you must register with the Connecticut Department of Revenue Services before you can legally collect sales tax.

Operating without a permit after crossing the threshold exposes you to back taxes, penalties, and interest from the date nexus was established — not the date you registered.

1. Gather your information. You’ll need your FEIN, estimated sales, business structure details, and bank account information.
2. Submit your application. Use the myconneCT portal to apply for your Sales and Use Tax Permit (Form REG-1). A $100 non-refundable registration fee applies. A temporary permit is available to print immediately upon approval.
3. Note your effective date. Connecticut requires you to begin collecting sales tax on the date nexus was triggered — not the date you registered. If there’s a gap, you may owe back taxes for that period.

If you have questions about your Connecticut registration or compliance history, TaxCloud’s U.S.-based support team typically responds within 2 hours and can review your setup directly.

Connecticut sales tax calculation rules

Connecticut’s calculation rules are straightforward — a single statewide rate with no local variation and destination-based sourcing. The complexity lies in the multiple rate tiers: 6.35% for most goods, 1% for computer and data processing services (including B2B SaaS), 7.75% for luxury goods, and 4.5% for motor vehicles.

What is taxable in Connecticut?

Taxability in Connecticut is determined by how a product is classified under state law. Below is a high-level summary for 2026:

• Tangible personal property: Most physical goods — such as furniture, electronics, and standard retail items — are subject to the 6.35% sales tax unless a specific exemption applies. Luxury items (jewelry over $5,000, clothing over $1,000) are taxed at 7.75%.
• SaaS, software, and digital products: Connecticut taxes SaaS and computer and data processing services. B2B SaaS is taxed at a reduced 1% rate; B2C SaaS and digital goods (eBooks, music, streaming) are taxable at the full 6.35%. Prewritten software — whether downloaded or delivered on physical media — is taxable at 6.35%.
• Food & groceries: Connecticut exempts food and food ingredients purchased for home consumption. Prepared food sold for immediate consumption (meals, heated food) is taxable at 7.35% (the 6.35% base rate plus a 1% meals surcharge).
• Clothing: Clothing and footwear under $50 are exempt year-round. Items priced at $50 or above are taxable at 6.35%. Items over $1,000 are taxed at the 7.75% luxury rate.

What is tax exempt in Connecticut?

Connecticut provides sales tax exemptions for essential goods and specific categories:

• Essential exemptions: Prescription medications, most non-prescription drugs, durable medical equipment, and safety apparel (car seats, bicycle helmets, protective equipment) are exempt.
• Additional exemptions: Food for home consumption, clothing and footwear under $50, textbooks, internet services, newspaper and magazine subscriptions, and sales to qualifying nonprofits, schools, and government entities.

Connecticut sales tax return due dates and filing frequency

Filing frequency is assigned by the Connecticut Department of Revenue Services based on your annual tax liability. In Connecticut, returns are generally due on the last day of the month following the reporting period.

Critical 2026 compliance notes:

• “And” threshold trap: Connecticut requires remote sellers to exceed both $100,000 in gross receipts and 200 transactions to trigger economic nexus — not just one. The thresholds are measured over the 12-month period ending September 30. If both are exceeded, collection obligations begin on October 1 of the following year. Sellers who exceed only one threshold are not required to register but should monitor their sales closely.
• September 30 measurement period: Connecticut’s nexus threshold is measured over the 12-month period ending September 30 — not the calendar year. Collection obligations begin on October 1 of the following year. This catches sellers who assume calendar-year tracking.
• Zero-return requirement: If you are registered but had $0 in sales this period, you must still file. Connecticut assesses a penalty of 15% of tax due or $50 (whichever is greater) for late returns, plus 1% interest per month.
• $100 registration fee: Connecticut charges a non-refundable $100 fee for the Sales and Use Tax Permit. This is higher than most states and is a one-time cost at registration.
• Weekend/holiday rule: If the due date falls on a weekend or state holiday, your return is due the next business day.

Connecticut and the Streamlined Sales Tax (SST) program

Connecticut is not a member of the Streamlined Sales Tax (SST) program.

However, because TaxCloud is a Certified Service Provider of the SST Program, we can save your business time and money on state registration and filing costs in 24 SST-member states — and handle your Connecticut filing.

Calculate your potential tax filing savings through the SST program here.

The latest Connecticut sales tax changes

We track Connecticut’s shifting sales tax landscape so you don’t have to.

Here are the most relevant updates for 2026:

• Sales tax changes 2026: Connecticut’s annual Sales Tax Free Week is expected to return in August 2026 under §12-407e, exempting clothing and footwear under $100 from the 6.35% state tax. The Connecticut Department of Revenue Services confirms exact dates each year — sellers should monitor portal.ct.gov/drs for the official announcement.