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  Use tax on goods purchased out-of-state and brought back to CT

Q. Do I owe Connecticut use tax on all my out-of-state purchases of taxable goods and services?


A. No. If all the items purchased and brought into Connecticut at one time for personal use total $25 or less, you do not have to pay Connecticut individual use tax. The $25 exemption does not apply to items shipped or mailed to you, or to items to be used in a business.

(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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