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Connecticut Consumer Tax Laws

Just about every state taxes consumer purchases to some extent. Generally, states tend to charge higher consumer taxes for goods or services that are either not considered essential or may be unhealthy, like alcohol or tobacco. States will also tax gasoline to fund highway construction and maintenance. Here's a basic overview of consumer tax laws in Connecticut.

Consumer Tax Statutes in Connecticut

State consumer tax laws vary from state to state. The Nutmeg State taxes gasoline at 25¢ per gallon and alcohol at a variable rate depending on what you’re drinking. Connecticut’s consumer tax laws are detailed in the chart below.

Code Section

General Statutes of Connecticut Title 12: Taxation

Sales Tax

6% §§12-408

Cigarette Tax

75.5 mills per cigarette §12-316

Gasoline Tax per Gallon

25¢ §12-458

Use Tax

6% §§12-411

Liquor Tax

Beer $6.00 per barrel; Still wine <21% 60¢/gal., >21% and sparkling wine $1.50/gal.; Spirits $4.50/gal. §12-435

Gambling Tax

NA

(As used above, the term "mills" means one one-thousandth of a dollar, so 10 mills = 10 one-thousandths of a dollar, or .01¢.)

Consumer Use Taxes

With the prevalence of the Internet, consumers are purchasing more and more goods online and having them shipped from all over the world. So you might be tempted to think you’re getting these items free of Connecticut’s sales tax. Under state law, however, you must still pay a “use tax” for any goods or services delivered to or used in Connecticut if the out-of-state seller hasn’t already charged their own sales tax. The use tax rate is tied to the normal consumer sales tax rate at 6 percent. To comply with Connecticut law, you must pay the use tax:

  • If you purchase taxable property or services by phone, from catalogs, or on the Internet, and the property or services are delivered into Connecticut;
  • If you purchase taxable property from a seller who is located outside of Connecticut and the property is delivered into or used in Connecticut; or
  • If you send or take property out of Connecticut, have a taxable service performed on that property, and then have the property shipped or bring it back into Connecticut.

Connecticut Consumer Tax Laws: Related Resources

State tax laws can be difficult for anyone to understand, let alone how they apply to different consumer products. You can contact a Connecticut tax attorney if you would like legal assistance regarding a consumer tax issue. You can also visit FindLaw’s sections on Connecticut Tax Laws and Tax Laws and Forms for more resources and information.

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