Connecticut Sales and Use Tax Skill v2.0
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Section 1 -- 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
| 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
- NEVER forget the 7.75% luxury rate on items over $5,000.
- NEVER forget the clothing exemption under $50.
- NEVER assume nexus with only one threshold -- CT requires BOTH $100K AND 200 transactions.
- NEVER ignore the 1% rate on computer/data processing services.
- 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.
The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).
1---2name: ct-sales-tax3description: 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.4license: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (c5---67# Connecticut Sales and Use Tax Skill v2.089> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.1011## Section 1 -- Quick reference1213| Field | Value |14|---|---|15| Jurisdiction | Connecticut |16| State rate | 6.35% (standard); 7.75% (luxury items over $5,000) |17| Local taxes | None -- no local sales taxes |18| Maximum rate | 7.75% |19| Sourcing | Destination-based |20| Economic nexus | $100,000 AND 200 transactions (AND test) |21| Tax authority | Connecticut DRS |22| Portal | https://portal.ct.gov/DRS |23| SST member | No |24| Skill version | 2.0 |2526**UNIQUE: Luxury rate 7.75% on vehicles, jewelry, clothing, handbags, luggage, footwear over $5,000. AND test for nexus like NY.**2728## Section 3 -- Transaction pattern library2930| Pattern | Taxable? | Notes |31|---|---|---|32| General TPP | TAXABLE 6.35% | |33| Luxury items >$5,000 | TAXABLE 7.75% | Vehicles, jewelry, clothing, etc. |34| Clothing under $50/item | EXEMPT | |35| Clothing $50-$999 | TAXABLE 6.35% | |36| Clothing $1,000+ | TAXABLE 7.75% | Luxury rate |37| Grocery food | EXEMPT | |38| Prepared food/meals | TAXABLE 7.35% | Special restaurant rate |39| SaaS | TAXABLE | Computer/data processing services |40| Computer/data processing services | TAXABLE at 1% | Special reduced rate |41| Digital goods | TAXABLE | |42| Professional services | NOT TAXABLE | |43| Manufacturing equipment | EXEMPT | |44| Prescription drugs | EXEMPT | |45| Resale | EXEMPT | |4647## Section 10 -- Prohibitions4849- NEVER forget the 7.75% luxury rate on items over $5,000.50- NEVER forget the clothing exemption under $50.51- NEVER assume nexus with only one threshold -- CT requires BOTH $100K AND 200 transactions.52- NEVER ignore the 1% rate on computer/data processing services.53- NEVER compute any number.5455## Disclaimer5657Informational only. Review by qualified professional required before filing.5859---6061## Disclaimer6263This 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.6465The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.6667---6869_Source: [OpenAccountants](https://openaccountants.com/skills/ct-sales-tax) — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: **source-cited draft**. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (`openaccountants-mcp`)._
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