Connecticut Sales Tax Rate 2026: 6.35% Statewide, No Local Tax
Connecticut’s sales tax rate is 6.35%, and there are no local sales taxes, so 6.35% applies everywhere in the state.
| Connecticut sales tax (2026) | Rate |
|---|---|
| State rate | 6.35% |
| Local sales tax | None |
| Combined rate | 6.35% |
Rates as of July 1, 2026, from the Tax Foundation. Work out the tax on an order with our sales tax calculator.
Connecticut is one of only two states (with New York) where you need to pass both tests for nexus: $100,000 in sales AND 200 transactions. Connecticut also taxes SaaS and digital goods broadly. For sellers of low-priced products, the $100,000 is usually the test you pass last.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| State Rate | 6.35% |
| Economic Nexus Threshold | $100,000 gross sales AND 200 transactions (both required) |
| Transaction Threshold | 200 transactions (must be met alongside $100,000) |
| Digital Goods / SaaS | Taxable |
| Typical Filing Frequency | Monthly |
| SST Member | No |
| Registration Portal | portal.ct.gov/DRS |
Economic Nexus — Revenue and Transaction Thresholds
Section titled “Economic Nexus — Revenue and Transaction Thresholds”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
Connecticut triggers nexus only when you meet both criteria in the 12-month period ending September 30:
- $100,000 in gross sales into Connecticut, and
- 200 or more separate transactions into Connecticut
Passing one test alone isn’t enough. 200 orders at $50 each ($10,000) doesn’t create nexus, and neither do 50 orders worth $150,000 between them.
Connecticut and New York are the only states that require both tests. In the 14 states, DC and Puerto Rico that use a 200-transaction test, either test on its own creates nexus.
Marketplace-facilitated sales (Amazon, Etsy, eBay) count toward both thresholds.
Tax Rate and Product Taxability
Section titled “Tax Rate and Product Taxability”Connecticut sales tax calculator
Every rate that applies at a US ZIP code, worked out on your order.
Sales tax · Connecticut 06103
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Collecting sales tax in Connecticut and beyond?
GoodVat tracks your economic nexus in every state, registers you, charges the right rate on every order and files your returns.
Calculation only, not legal or tax advice. Verify with the state Department of Revenue before you file. State averages: Tax Foundation, July 1, 2026.
Connecticut’s state rate is 6.35%. Connecticut does not allow cities or counties to impose additional local sales taxes. The 6.35% state rate is the only rate that applies statewide — there are no local sales tax variations.
This is a significant simplification compared to states like Colorado or California. A single rate applies to every Connecticut customer regardless of location.
Product Categories
Section titled “Product Categories”Taxable: Tangible personal property, digital goods (including SaaS), prepared food, most retail goods.
Exempt: Prescription drugs, most groceries, clothing (items costing less than $50 per item are exempt; items $50 or more are taxable), qualifying agricultural goods, residential utilities.
Clothing exemption detail: Connecticut provides a per-item clothing exemption for items under $50. This is a threshold per individual item, not the order total. A $45 shirt is exempt; a $55 jacket is taxable on the full $55 amount.
Higher Rates for Specific Categories
Section titled “Higher Rates for Specific Categories”Connecticut applies higher rates to certain categories:
- Computer and data processing services: 1% (reduced rate)
- Certain luxury goods: various rates
Verify current rates for your specific product categories through the Connecticut DRS.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”Connecticut taxes digital goods and SaaS broadly. The Connecticut Department of Revenue Services treats:
- SaaS — taxable as a computer and data processing service (at the reduced 1% rate in many cases — see below)
- Downloaded software — taxable
- Digital content (ebooks, music, movies, streaming) — taxable
- Online subscriptions — taxable
SaaS at 1%: Connecticut specifically categorizes “computer and data processing services” at a reduced 1% rate rather than the standard 6.35%. SaaS often falls under this reduced rate. This is significantly lower than the standard rate and is one of the more seller-friendly aspects of Connecticut’s digital goods framework.
Verify how the DRS classifies your specific product — the distinction between software-as-a-service (potentially 1%) and digital content (6.35%) can significantly affect your obligation.
Registration
Section titled “Registration”Connecticut is not an SST member, so you must register directly with the Department of Revenue Services.
- Go to the DRS portal: portal.ct.gov/DRS
- Access “myconneCT” (the Connecticut tax portal)
- Register for a Sales and Use Tax Permit
- Provide EIN, business details, and expected Connecticut activity
- You will receive a Connecticut Sales and Use Tax Permit number
Registration is free. Permits do not expire but must be updated if business information changes.
Foreign Sellers
Section titled “Foreign Sellers”Connecticut accepts foreign business registrations. You need a US EIN (obtain via IRS Form SS-4 if needed). A Connecticut physical address or registered agent is not required for remote seller registration.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”Connecticut assigns filing frequency based on prior-year sales tax liability:
| Annual Tax Liability | Filing Frequency |
|---|---|
| Less than $4,000 | Annual |
| $4,000–$12,000 | Quarterly |
| More than $12,000 | Monthly |
Monthly due dates: Returns and payments are due by the last day of the month following the reporting period (e.g., January return due February 28/29).
Returns are filed through myconneCT. Connecticut requires electronic filing for all registered sellers above certain thresholds.
Compliance Notes
Section titled “Compliance Notes”Both thresholds required: Connecticut needs $100,000 in sales AND 200 transactions. A few large orders, or many small ones, won’t create nexus on their own. Track both numbers.
Uniform statewide rate: The absence of local rates in Connecticut simplifies rate calculation. One rate (6.35%) applies everywhere in the state. No ZIP code rate lookups required.
SaaS at 1%: The reduced 1% rate on computer and data processing services (which typically includes SaaS) makes Connecticut’s effective digital goods rate considerably lower than the headline 6.35%. Ensure your tax engine categorizes your product correctly.
Clothing exemption: If your catalog includes clothing items, Connecticut’s per-item $50 threshold requires item-level classification, not just order-level.
Amazon FBA: Amazon does not currently operate a major fulfillment center in Connecticut, reducing the FBA physical nexus risk for most sellers.
Marketplace sales count toward both thresholds: Your Amazon or Etsy transactions count toward the 200-transaction threshold, not just the revenue threshold.
Connecticut Sales Tax FAQ
Section titled “Connecticut Sales Tax FAQ”What is the sales tax rate in Connecticut?
Section titled “What is the sales tax rate in Connecticut?”Connecticut’s sales tax rate is 6.35%. There are no local sales taxes, so the same rate applies everywhere in the state.
What is the Connecticut economic nexus threshold?
Section titled “What is the Connecticut economic nexus threshold?”Remote sellers must register and collect Connecticut sales tax once they make more than $100,000 in gross sales into the state AND 200 or more separate sales there in the same 12-month period. Both tests must be met.
Is SaaS taxable in Connecticut?
Section titled “Is SaaS taxable in Connecticut?”Yes. Connecticut generally taxes SaaS and digital goods. See the Digital Goods and SaaS section above for the details.
How often do you file sales tax in Connecticut?
Section titled “How often do you file sales tax in Connecticut?”Most sellers file monthly. Connecticut assigns your filing frequency when you register, based on how much tax you collect, so lower-volume sellers may file less often.