#Middlebury #SalesTaxFreeWeek
Connecticut’s week-long sales tax holiday began Sunday, April 10, and will run through Saturday, April 16. It applies to certain footwear and items of clothing valued at less than $100 each.
The April holiday is following many of the same guidelines as the August one-week sales tax holiday on clothing and footwear under $100 per item during the third week in August, when families are purchasing back to school clothing.
The one-week exclusion applies to clothing sales made by Connecticut and out-of-state retailers to Connecticut customers. The sales tax exclusion applies to each item of clothing or footwear sold, regardless of how many items are sold to a customer on the same invoice. However, for any item that costs $100 or more, sales tax applies to the entire price of that item. An item normally sold as a unit, such as a suit with a jacket and pants or a skirt that sells for $150, cannot be sold as two separate pieces at $75 each to avoid the sales tax.
There are exclusions in addition to the price. These include jewelry, handbags, luggage, umbrellas, watches, and similar items carried on or about the human body but not worn on the body in the manner characteristic of clothing. For more details on the April sales tax free week, visit tinyurl.com/3fdvp85u. Click on the April 2022 tax free week information in the yellow block at the top of the page, and also click on the link to Taxpayer Services Special Bulletin 2022-4 for information on the differences between the special April week and the annual August sales tax free week.
