Connecticut use tax is generally due on taxable purchases when Connecticut sales tax was not collected at the time of purchase. The Connecticut Instructions provide guidance to help you calculate your Connecticut use tax and determine the applicable tax rate.
How Much is the Tax in Connecticut?
The general Connecticut use tax rate is 6.35%, although certain purchases may qualify for different tax rates depending on the type of property purchased. Some properties have a 1% rate (computer and data processing services), and others require a 7.75% rate (motor vehicles exceeding $50,000, jewelry exceeding $5,000 each, clothing or footwear exceeding $1,000 each, and handbags, luggage, wallet, etc. exceeding $1,000 each). Vessels, motors for vessels, and trailers to transport vessels are subject to a 2.99% use tax rate
Use the tables on page 27 of the Connecticut Instructions to figure your Use Tax.