Receipt requirements · CT
Connecticut receipt requirements
What a business issuing its own receipts in Connecticut needs to show: the rate, whether tax has to be stated separately, which categories are exempt, and whether a written rent receipt is required.
Rates verified: 2026-08-05. Rates change — check your state Department of Revenue before relying on a figure for filing.
Sales tax at a glance
- State rate
- 6.35%
- Combined with local
- 6.35% statewide, no local add-on
- Sourcing
- Destination-based — tax follows the buyer's address
Does tax have to be separately stated?
Connecticut expects the tax stated separately from the sales price on the customer's receipt or invoice. With no local rates, the separate line is simply the single state rate applied to the taxable portion.
Whatever the rule, print it as its own line. Separately stating tax is what lets a reviewer isolate the pre-tax cost, and it is the mechanism most state statutes use to let a seller exclude the tax from gross receipts. The display conventions are covered here.
Exempt and specially rated categories
- Groceries exempt
- Prescription and non-prescription drugs exempt
- Clothing is taxable — the old exemption was repealed
- Safety apparel exempt
A basket that mixes an exempt item with a taxable one needs a per-line tax flag and separate taxable and non-taxable subtotals, or the tax line cannot be checked against the lines it came from.
Rent receipts in Connecticut
On receiving a rent payment in cash, a landlord must give the person paying a receipt stating the date of the payment, the amount received and the purpose for which it was made.
Authority: Conn. Gen. Stat. § 47a-3a.
The two fields landlords most often omit are the period the payment covers and the unit number. The full field list is here, and the statutory format is in the rent receipt spec.
Worth knowing in Connecticut
Connecticut runs several rates off the same register: a 7.35% rate on meals and prepared food, and a 7.75% luxury rate on vehicles over $50,000, jewelry over $5,000 and clothing or footwear over $1,000. A restaurant receipt showing the plain 6.35% is under-collecting.