The Connecticut Instructions provide guidance to help you calculate your Use Tax due for Connecticut.
The General Use Tax Rate is 6.35%, however there are certain items that qualify for a 1% rate (computer and data processing services) and others that 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). Use the following worksheets to determine the use tax amount per each tax rate.
Use the tables on page 32 of the Connecticut Instructions to figure your Use Tax.