Taxation and Regulatory Compliance

When Is Tax-Free Week in CT & What to Know

Understand Connecticut's sales tax-free week. Learn how to benefit from this annual event and make informed purchases.

Connecticut’s annual sales tax-free week provides an opportunity for consumers to purchase certain items without incurring the state’s sales tax. This initiative aims to offer financial relief to residents, particularly as they prepare for the back-to-school season. The tax holiday encourages economic activity by making specific purchases more affordable for a limited time.

Identifying the Annual Period

Connecticut’s sales tax-free week is typically observed annually in August, aligning with the period when many families are preparing for the upcoming school year. The precise dates for this tax holiday are determined by the Connecticut General Assembly and subsequently announced by the Department of Revenue Services (DRS). For 2025, the sales tax-free week is scheduled from Sunday, August 17, through Saturday, August 23.

Consumers should verify the official dates each year, as they can vary. The Connecticut DRS website or official state government announcements. These resources provide the definitive schedule for the sales tax exemption period.

Eligible Items

During Connecticut’s sales tax-free week, most clothing and footwear items are exempt from the state’s 6.35% sales tax. This exemption applies to individual items costing less than $100. For instance, if a pair of shoes is priced at $99, no sales tax is charged, but if the same pair costs $101, the entire $101 is subject to tax.

The exemption is applied on a per-item basis, meaning there is no limit on the total number of qualifying items a customer can purchase in a single transaction, as long as each item individually meets the price threshold. Common examples of eligible items include shirts, pants, dresses, socks, sneakers, and casual footwear. The exemption also applies if a coupon or discount reduces an item’s price from over $100 to under $100.

Ineligible Items

While many clothing and footwear items qualify for the sales tax exemption, certain items are excluded, even if their price falls below the $100 threshold. Items intended for athletic or protective use, such as ski pants, ice skates, goggles, shin guards, and wetsuits, do not qualify.

Accessories like jewelry, handbags, luggage, umbrellas, wallets, and watches are not exempt. The exemption does not extend to rented clothing or footwear.

Applying the Exemption at Purchase

Retailers are required to automatically remove the sales tax for qualifying items during the sales tax-free week. Consumers should review their receipts to confirm that the exemption has been applied. The exemption applies to purchases made in physical stores and from online retailers.

For online purchases, the exemption applies if the order is placed and paid for in full during the designated tax-free week. Shipping and delivery charges for exempt items are not subject to sales tax. Layaway sales, exchanges, and returns are eligible if the initial payment or final transaction occurs within the tax-free period and the items meet the criteria.

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