Get CT DRS OS-114 2011

There is only one statewide sales and use tax. There are no additional sales taxes imposed by local jurisdictions in Connecticut. The statewide rate of 6.35% applies to the retail sale, lease, or rental of most goods and taxable services.

The state general sales tax rate of Connecticut is 6.35%. Connecticut cities and/or municipalities don't have a city sales tax. Every 2019 combined rates mentioned above are the results of Connecticut state rate (6.35%). There is no county sale tax for Connecticut.

Connecticut increased the sales tax on digital goods and software delivered electronically from one to 6.35 percent. Connecticut also has expanded the sales tax to include dry cleaning and laundry services as well as a number of motor vehicle parking services. That will take effect on January 1 of next year.

Purpose: This Policy Statement explains when food will be subject to sales and use tax as a meal. As of October 1, 2019, sales of meals and certain beverages are subject to tax at both the standard 6.35% rate and an additional 1% tax, for a total effective tax rate of 7.35% for meals.

Multiply the cost of an item or service by the sales tax in order to find out the total cost. The equation looks like this: Item or service cost x sales tax (in decimal form) = total sales tax. ... Once you've calculated sales tax, make sure to add it to the original cost to get the total cost.

Connecticut's sales tax rate is now 6.35 percent. ... Instead, Lamont has extended the sales tax to many professional services, barber shops and beauty salons, dry cleaning, coin operated laundry, parking, massage therapy and waste collection.

Anyone who purchases goods or services for use in Connecticut and does not pay Connecticut sales tax must pay the use tax. If you do not comply with the use tax provisions, you may owe tax plus penalties and interest. In general, the use tax rate for purchases of taxable goods or services is 6%.

The individual use tax rates for purchases of taxable goods or services are identical to the sales tax rates: 6.35% for most goods and services; 7.75% for luxury items including most motor vehicles with a sales price of more than $50,000 (7% for purchases occurring prior to July 1, 2015);

Use tax is assessed upon tangible personal property and taxable services purchased by a resident or entity doing business in the taxing state upon the use, storage, enjoyment or consumption of the good or service, regardless of origin of the purchase.

Sales From Licensed Dealers - If the vehicle was purchased from a licensed dealer, the 6.35% (or 7.75% for vehicles over $50,000) sales and use tax is based on the purchase price. Full trade-in credit is allowed when computing the Connecticut Sales and Use tax, if the vehicle was purchased from a licensed dealer.

A contractor does not have to charge tax to its customers on the materials portion of the charge. The contractor is deemed to be the consumer of the materials and must pay sales tax on these purchases. Contractor generally cannot use a resale certificate.

As of July 2011, the sales tax is generally 6.25 percent. ... Taxable services include the work of building contractors, computer specialists, personal service providers and business service providers. Connecticut's sales tax is assessed on goods and services, including labor.

Connecticut imposes a 6.35% sales and use tax, with certain exceptions, on a wide range of services. Like most states that levy sales and use taxes, services in Connecticut are presumed to be exempt from the tax unless they are specifically identified as taxable in statute.

Subcontractor Sales Tax Issues Even if your residential cleaning services are subject to sales tax, when you work as a subcontractor you might not need to collect sales tax from your client. Instead, tax law treats your services as if they were purchased for resale.

The total charge for landscaping or horticultural services, whether rendered to new construction, residential property, commercial, industrial or income producing property, is subject to the Sales and Use Taxes in accordance with Conn. Gen. Stat.