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  Sales and Use Tax
    Use Tax

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  Exemptions from the individual use tax
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Q. Are there exemptions from the use tax?

  Answer
 

A. Yes. Any items that are not subject to sales tax when purchased in Connecticut would not be subject to use tax. A list of common exemptions is found at Exemptions from Sales and Use Taxes.

(Updated: 2015)

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.


 
 
 
  
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