#MiddleburyCT #SalesTaxFreeWeek
Today, Thursday, August 21, 2025, leaves Connecticut shoppers three days in which to purchase certain clothing and shoes without having to pay the 6.35% sales tax on them. The following article explains what items can be purchased free of the sales tax during Sales Tax Free Week, which began Sunday, August 17, and runs through Saturday, August 23.
During this one-week sales tax holiday, retail purchases of most clothing and footwear items priced under $100 are exempt from Connecticut sales and use tax. This exemption applies to each eligible item under $100, regardless of how many of those items are sold to a customer on the same invoice.
Connecticut Governor Ned Lamont said, “This tax-free holiday is scheduled at the perfect time to help families stretch their dollars during the back-to-school season, while also giving businesses an extra boost to their bottom line. I encourage everyone taking advantage of these savings to shop at some of our state’s locally owned retailers and support Connecticut’s great small business community.”
Many retailers in Connecticut offer additional clothing and footwear discounts during Sales Tax Free Week, resulting in even more savings for shoppers. Specific information on Connecticut’s Sales Tax Free Week, including a listing of individual items that are exempt or taxable, can be found by visiting the Department of Revenue Services website at portal.ct.gov/DRS/Sales-Tax/Sales Tax Free Week. Information there includes the following:
Under the law, most articles of clothing and footwear intended to be worn on or about the body that cost less than $100 are eligible to be purchased exempt from tax during Sales Tax Free Week. There are, however, certain items that are excluded from the scope of the Sales Tax Free Week exemption. To assist consumers and retailers in determining whether an item qualifies for exemption, the DRS put together a list of clothing and footwear that qualify for exemption. A link to the list is on the website.
Basic information on items that do not qualify is that, while most articles of clothing and footwear intended to be worn on or about the body that cost $100 or less generally qualify for exemption, the following items are excluded from the scope of the Sales Tax Free Week exemption:
- 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.
Those who love to shop online and those who are limited to shopping online can also take advantage of Sales Tax Free Week. Sales tax does not apply to a qualifying item of clothing or footwear costing less than $100 that is purchased from an online retailer during the Sales Tax Free Week.
What if the item won’t be delivered until after the Sales Tax Free Week? The sale of a qualifying item is considered to have taken place during Sales Tax Free Week if you pay for the item in full during Sales Tax Free Week. In such circumstances, the fact that you may not receive the item during Sales Tax Free Week has no impact on your eligibility for the exemption. However, an item purchased the week before and delivered during tax free week is still subject to sale tax.
How many qualifying items can you purchase at one time? Subject only to limitations that retailers may impose, there is no limit on the number of qualifying items that you can purchase at one time. To that end, if you purchase several qualifying items that each cost less than $100, the retailer should not charge you sales tax on any of the items.
How is 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 a “buy one, get one free” promotion, the $100 limit applies to the item for which there is a charge. However, if the total charge for the one item exceeds $100, the retailer cannot allocate all or any portion of the charge to the item it gives away so as to attempt to qualify for the Sales Tax Free Week exemption. 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. (Note: A retailer who gives away an item for free is considered to be making a use of said item and is required to remit use tax to the State on the item. The purchaser is not responsible for the use tax associated with said item.)
Does using a coupon that reduces the price of a qualifying item below $100 make it tax free? Yes. Eligibility for the Sales Tax Free Week exemption is based on the final sales price of the item after all coupons and other reductions have been applied. Therefore, if a retailer offers a discount or a coupon that reduces the price of an otherwise eligible item that costs more than $100 to less than $100, the item qualifies for the Sales Tax Free Week exemption.
How about using a previously issued rain check during Sales Tax Free Week? Can you use it for a tax-free purchase of a qualifying item? Yes. If a retailer issues you a rain check prior to Sales Tax Free Week for a qualifying item that costs less than $100 and you use the rain check during Sales Tax Free Week, you would be eligible to purchase the item exempt from sales tax. If, however, you are issued a rain check during tax free week, your later purchase will be subject to sales tax.
How about shipping and delivery charges on items purchased during Sales Tax Free Week? In general, shipping and delivery charges are subject to sales tax if the item being shipped is subject to sales tax. Therefore, if the item being shipped is an article of clothing and footwear costing less than $100 that was purchased during Sales Tax Free Week, no tax would apply to the shipping or delivery charges associated with such qualifying item.
Finally, what happens if you need to exchange an item purchased during Sales Tax Free Week after the week has ended? Are there tax consequences? No. If you purchase a qualifying item during Sales Tax Free Week and you later exchange it for a like kind item that costs less than $100, there are no tax consequences associated with said transaction.
