Personal Income Tax

Income tax in Connecticut is affected by exemptions and credits for which you might be eligible, your income level, and your filing status. Taxes are calculated according to a graduated scale but do not exceed 5 percent. Generally, adjustments to gross income allowed by the federal government also apply to the state. The self-employed or those who earn income from non-taxed sources may also need to provide estimated payments throughout the tax year.

Part-year residents, non-residents, trusts and estates will also be taxed on the portion of their income that is attributable to sources within Connecticut. By the same token, credit is available to Connecticut residents and part-year residents for income taxes paid to other states. For answers to questions or further assistance with your specific tax situation, contact the State Department of Revenue Services or stop by one of the regional offices.

State Tax Information

Department of Revenue Services

Taxpayer Services Division

860-297-5962

800-382-9463

www.ct.gov/drs

Sales Tax

The general sales tax levied on nonexempt goods and services in Connecticut is 6 percent, although some items and services may be taxed at lower rates. Sales tax exemptions include goods purchased for resale, food, prescription drugs, utility charges, clothing or footwear valued at less than $50, residential utilities, business machinery, property rentals, subscription magazines, most safety equipment, and a number of other miscellaneous categories.

Use Tax

In general, goods or services are subject to the Connecticut 6 percent sales tax if they were purchased outside the state but would have been taxed had the purchased occurred in the state. This includes goods purchased at out-of-state retail locations, mail-order or catalog, or Internet purchases that were brought or shipped into Connecticut. Full or partial credit is given for sales tax properly paid to another state. For example, an automobile purchased in a state with a 5 percent sales tax would require an additional 1 percent paid to Connecticut at the time of registration. Use tax must be reported and paid by April 15, for all purchases subject to Connecticut use tax made during the previous calendar year.

Personal Property Taxes

Personal property taxes are levied by the community on automobiles, motorcycles and mobile homes at 70 percent of the present true and actual value times the mil rate of the community. Inventories are exempt from property taxes.

Gift Tax

Connecticut does not impose a gift tax except for donors whose amount of taxable gifts, for Connecticut gift tax purposes, exceeds $1 million during a calendar year.

Real Property Tax

Real estate taxes are levied by individual communities and reassessed every four years. They are calculated on 70 percent of the fair market value times the mil rate of the community. Many factors can affect the valuation of a specific property, from the location of the property to special taxes in your municipality. The most detailed and accurate information on property taxes will always be available from your local tax assessor. Assessing and recording is handled at the city and town level.

Real Estate Conveyance Tax

Connecticut taxes the conveyance of real property, assessed on the full purchase price of the property and determined by the property’s classification.

Pet Licensing

Connecticut enforces a “leash law” for dogs. Both dogs and cats that are at least three months of age are required to have a rabies vaccination. In addition, dogs are required to be licensed by the municipal government in the town where you reside. This license must be obtained from the town clerk during the month of June or when the dog becomes 6 months old. Licenses expire June 30 and can be renewed by mail. Proof of rabies vaccination is required for licensing dogs, which involves a visit to the veterinarian of your choice. Fees vary but are usually less for spayed or neutered animals. For more information, contact your town or city clerk.

Hunting & Fishing Licenses

Licenses are required in Connecticut for all persons 16 years of age or older who are freshwater fishing. They may be obtained at the local town clerk’s office. The cost of fishing and hunting licenses varies with your age, type of license, duration of license, and residency status. Connecticut requires the appropriate hunter education courses unless you have held a resident license in another state within the past five years or you can provide a certification of course completion from Connecticut or another state. The Conservation Education and Firearms Safety courses are offered at a number of convenient locations around the state. For more information or answers to your specific questions, contact:

Connecticut Department of Environmental Protection

860-424-3000

www.ct.gov/dep

Boat Licensing

Boating is a popular activity for residents of Connecticut, especially in the region’s lakes, rivers, and the Long Island Sound. Connecticut operates more than 100 public boat launch areas. Boats of any size that are motorized must be registered with the DMV. After completing the application for vessel registration, bring the bill of sale (include previous number and state if a used boat) and proof of payment of sales and use tax. Details on boat registration is available on the Department of Motor Vehicles website or by contacting the department:

Department of Motor Vehicles

860-263-5700

800-842-8222

www.ct.gov/dmv

Firearms Laws

It is unlawful to conceal a handgun or carry a handgun in any vehicle without a valid permit. The state oversees all firearms permits through the cooperation of local municipalities. Begin the registration by contacting your local selectman’s office or the local chief of police. More information on firearms laws, permits, and license fees are available from:

Firearms Permit

Examiners Board

860-566-7078

www.ct.gov/bfpe

Voting Regulations

Voter registration in the State of Connecticut is permanent once completed. You need to re-register only if you change your name, address, or political party affiliation. You must complete registration 14 days before participating in a primary election and two days before a regular election. However, if you move to Connecticut after the deadline but before the election, this timeframe is abbreviated to just one day prior to the election. You may register as a member of a political party or register as “unaffiliated.”

In order to register, you must be at least 18 years of age on or before the election day, a U.S. citizen, and a resident of the town in which you are voting for at least one day. Youthful registrants should bring a certified “raised seal” or legal copy of their birth certificate to prove that they are at least 18. Newcomers must demonstrate proof of residency, which can take the form of auto registration, drivers license, or rent receipts.