A: Charges for a rental of a motor vehicle that commences within Connecticut but terminates outside of Connecticut is subject to Connecticut sales tax. However, charges for a rental of a motor vehicle that commences outside of Connecticut but terminates within Connecticut is not subject to Connecticut sales tax.
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.