---
name: ct-sales-tax
description: Use this skill whenever asked about Connecticut sales and use tax, luxury tax, DRS filings. Trigger on phrases like "Connecticut sales tax", "CT sales tax", "DRS", "luxury tax Connecticut". ALWAYS load us-sales-tax first.
jurisdiction: US-CT
domain: ct-sales-tax
---

# ct-sales-tax

## Section 1 -- Quick reference

**Quick reference**

| Field | Value |
| --- | --- |
| Jurisdiction | Connecticut |
| State rate | 6.35% (standard); 7.75% (luxury items over $5,000) |
| Local taxes | None -- no local sales taxes |
| Maximum rate | 7.75% |
| Sourcing | Destination-based |
| Economic nexus | $100,000 AND 200 transactions (AND test) |
| Tax authority | Connecticut DRS |
| Portal | https://portal.ct.gov/DRS |
| SST member | No |
| Skill version | 2.0 |

**UNIQUE: Luxury rate 7.75% on vehicles, jewelry, clothing, handbags, luggage, footwear over $5,000. AND test for nexus like NY.**

## Section 3 -- Transaction pattern library

**Transaction pattern library**

| Pattern | Taxable? | Notes |
| --- | --- | --- |
| General TPP | TAXABLE 6.35% |  |
| Luxury items >$5,000 | TAXABLE 7.75% | Vehicles, jewelry, clothing, etc. |
| Clothing under $50/item | EXEMPT |  |
| Clothing $50-$999 | TAXABLE 6.35% |  |
| Clothing $1,000+ | TAXABLE 7.75% | Luxury rate |
| Grocery food | EXEMPT |  |
| Prepared food/meals | TAXABLE 7.35% | Special restaurant rate |
| SaaS | TAXABLE | Computer/data processing services |
| Computer/data processing services | TAXABLE at 1% | Special reduced rate |
| Digital goods | TAXABLE |  |
| Professional services | NOT TAXABLE |  |
| Manufacturing equipment | EXEMPT |  |
| Prescription drugs | EXEMPT |  |
| Resale | EXEMPT |  |

## Section 10 -- Prohibitions

- **Prohibition: luxury rate** — NEVER forget the 7.75% luxury rate on items over $5,000.
- **Prohibition: clothing exemption** — NEVER forget the clothing exemption under $50.
- **Prohibition: nexus threshold** — NEVER assume nexus with only one threshold -- CT requires BOTH $100K AND 200 transactions.
- **Prohibition: computer/data processing rate** — NEVER ignore the 1% rate on computer/data processing services.
- **Prohibition: computation** — NEVER compute any number.

## Disclaimer

Informational only. Review by qualified professional required before filing.

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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