2024 Connecticut Sales Tax Free Week
Highlights
- The 2024 Sales Tax Free Week is Sunday, August 18, through Saturday, August 24, 2024.
- Sales or purchases of certain items of clothing or footwear costing less than $100 per item are exempt from sales tax.
- This special exemption applies to purchases made from retailers located in Connecticut as well as from on-line retailers.
- This year will be Connecticut's 25th Sales Tax Free Week.
Frequently Asked Questions
- What types of clothing and footwear are eligible to be purchased exempt from tax during Sales Tax Free Week?
The exemption available during the “Sales Tax Free Week” includes most articles of clothing and footwear intended to be worn on or about the body. For examples of clothing and footwear that are exempt, visit Examples of Clothing or Footwear That Are Exempt When Sold for Less Than $100 During Sales Tax Free Week.
- Does sales tax apply to purchases of qualifying items of clothing or footwear that are purchased online during Sales Tax Free Week?
No. Sales tax does not apply to the sale of an item of clothing or footwear costing less than $100 that is purchased online during the Sales Tax-Free Week.
Online sales of clothing or footwear costing less than $100 sold during Sales Tax Free Week are not subject to sales tax when the customer pays the full purchase price or is fully charged for the item during Sales Tax Free Week regardless of when the item is delivered.
If the online payment was made before the Sales Tax-Free Week, even if the item was delivered during Sales Tax Free Week, the item would be subject to sales tax. Similarly, if an item is backordered and the online payment is not charged until such time as the delivery takes place after the Sales Tax-Free Week, sales tax would apply on the charge.
- Are there items of clothing and footwear that do not qualify for exemption during the Sales Tax Free Week?
Yes. While most articles of clothing and footwear intended to be worn on or about the body, the following items do not qualify for exemption during Sales Tax Free Week:
- Any special clothing or footwear primarily designed for athletic activity or protective use that is not normally worn except when used for the athletic activity or protective use for which it was designed; and
- Jewelry, handbags, luggage, umbrellas, wallets, watches, and similar items carried on or about the human body but not worn on the body in the manner characteristic of clothing.
- Can multiple qualifying items of clothing and footwear be purchased at one time and still qualify for exemption?
Yes, multiple items that qualify for exemption during the Sales Tax Free Week can be purchased at one time and all such items will still qualify for exemption. For example, if a customer purchases several items at the same time and each item that is purchased costs less than $100, sales tax will not apply on the total charge.
- Does the $100 limit for qualifying purchases of clothing and footwear apply to the first $100 charge of an item?
No, the $100 limit applies to qualifying purchases of clothing and footwear that are priced for $100 or less. If an item is priced for more than $100, the sales tax applies to the entire selling price. For example, a jacket priced for $150 would be subject to sales tax on the full $150 price.
- If the retailer normally sells items of clothing or footwear as a unit at a cost that exceeds $100, can the retailer split the items and sell each item separately at a price that is below the $100 limit?
No. Items (for example, a pair of shoes) that are normally sold as a unit cannot be separated and sold as individual items to qualify for the Sales Tax Free Week.
- How is the sales tax calculated during the Sales Tax Free Week if a retailer offers “buy one, get one free” on qualifying items of clothing and footwear?
If a retailer offers “buy one, get one free” promotion, the $100 limit applies to each item. However, the two prices cannot be averaged to qualify both items for not being subject to sales tax. For example, if a customer buys one item at $150 and receives another item for free, the item that cost $150 would be fully subject to sales tax.
- Are coupons and discounts taken into account in determining the sales price of a qualifying item of clothing and footwear during Tax Free Week?
Yes. Sales tax is calculated on the final sales price of the item after all coupons and other reductions have been applied. Therefore, if a retailer offers a discount to reduce the price of an eligible item to less than $100, the item qualifies for the Sales Tax Free Week.
Similarly, if a retailer accepts a coupon from a customer when buying an eligible item during the Sales Tax Free Week, the sales tax is calculated on the price of the item after the coupon is applied. Therefore, if the coupon reduces the price of the item to under $100, the item is not subject to tax.
- If a customer purchases a qualifying item of clothing or footwear using a rain check that was issued prior to Sales Tax Free week, is the customer able to purchase said item exempt from tax?
Yes. However, if a retailer issues a rain check to a customer during the Sales Tax Free Week for an article of clothing or footwear costing less than $100 and the customer purchases the item after the Sales Tax Free Week has ended using the rain check, the item is taxable.
- Do rebates impact the calculation of sales tax during Sales Tax Free Week?
No. As rebates are applied after the sale, they do not reduce the sales price of an item. Therefore, even if the customer receives a rebate on an item it purchased during Sales Tax Free week that makes the ultimate cost to the customer for such item less than $100, the items is nonetheless taxable because the cost of the item at the time of the sale exceeded $100.
- How is the sales tax calculated on qualifying items with shipping and delivery charges?
In general, shipping and delivery charges are subject to sales tax if the item being shipped is subject to sales tax. Therefore, since items of clothing and footwear costing less than $100 during Sales Tax Free Week are not subject to sales tax, no tax applies to the shipping or delivery charges associated with such qualifying items during Sales Tax Free Week.
- How are exchanges of items impacted after Sales Tax Free Week?
Purchases of articles of clothing or footwear costing less than $100 that are made during Sales Tax Free Week and exchanged for a like item after Sales Tax Free Week are not subject to tax provided the sales price of the like item is also less than $100.