Connecticut sales tax codes and rates
Connecticut's state sales tax rate is 6.35%; county and city rates come on top and are not included. A Nefin company that sells into Connecticut gets 5 sales codes, each named after the line of the OS-114 it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under CT-4, and Nefin works out the use tax due.
Connecticut codes from the OS-114
Each code is “CT-” plus the line it fills on the OS-114. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| CT-9 | CT taxable sales 6.35% general (OS-114 Line 9, Col 1) | 6.35% |
| CT-15 | CT sales of goods for resale (OS-114 Line 15) | 0% |
| CT-33 | CT out-of-state sales of goods (OS-114 Line 33) | 0% |
| CT-39 | CT sales to charitable/religious orgs (OS-114 Line 39) | 0% |
| CT-42 | CT sales to federal/CT/municipal agencies (OS-114 Line 42) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| CT-4 | CT goods purchased subject to use tax (OS-114 Line 4, Col 1) | 0% |
Connecticut in the tax books
Nefin’s sales tax book has one row per invoice and one column per OS-114 line; these are the Connecticut columns and the totals worked out from them.
Sales Tax Book
Connecticut - OS-114
- [CT-9]Taxable, general 6.35% (Line 9, Col 1)
- [CT-15]Sales of goods for resale (Line 15)
- [CT-33]Out-of-state sales of goods (Line 33)
- [CT-39]Sales of goods to charitable or religious orgs (Line 39)
- [CT-42]Sales of goods to government agencies (Line 42)
Totals Nefin calculates
- [CT-7] Total gross receipts (Line 7)Sum of the net amounts in [CT-9] + [CT-15] + [CT-33] + [CT-39] + [CT-42]
- [CT-10a] Tax due 6.35% (Line 10a, Col 1)Net amount × 6.35%, from [CT-9]
Use Tax Book
Connecticut - OS-114
- [CT-4]Goods purchased subject to use tax (Line 4, Col 1)
Totals Nefin calculates
- [CT-10a] Use tax 6.35% on Line 4 (part of Line 10a, Col 1)Net amount × 6.35%, from [CT-4]
Frequently asked questions
What is the Connecticut sales tax rate?
The state rate is 6.35%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which Connecticut sales tax codes does Nefin set up?
5 sales codes from the OS-114, for example CT-9 (CT taxable sales 6.35% general (OS-114 Line 9, Col 1)), CT-15 (CT sales of goods for resale (OS-114 Line 15)), CT-33 (CT out-of-state sales of goods (OS-114 Line 33)).
How does Nefin handle Connecticut use tax?
Book a purchase on which the vendor charged no Connecticut tax under CT-4 (CT goods purchased subject to use tax (OS-114 Line 4, Col 1)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 6.35%.
Are these Connecticut codes official?
They are a starting point. Each code follows a line of the OS-114, but check them against your return before you file, and edit them in Settings, VAT rates.