Q. What is the sales tax rate in Connecticut?

A. There is only a statewide sales and use tax.  There are no additional sales taxes imposed by local jurisdictions in Connecticut.  The statewide rate of 6% applies to the retail sale, lease, or rental of most goods and taxable services.  However, there are two exceptions:

• The sales and use tax rate for the sale of computer and data processing services is 1%.  For more information on the taxation of computer services, please review Policy Statement 2004(3), Sales and Use Taxes on Computer-Related Services and Sales of Tangible Personal Property.
• The sales and use tax rate is 4½% on the sale of a motor vehicle to a nonresident member, or a member and his or her spouse jointly, of the armed forces of the United States stationed on full-time active duty in Connecticut. For more information, see Policy Statement 2001(4), Sales of Motor Vehicles to Nonresident Military Personnel and Joint Sales of Motor Vehicles to Nonresident Military Personnel and Their Spouses.

This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services.  It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).  However, it is not intended to serve as a legal ruling.