Use the DMV’s vehicle sales tax calculator

Sales tax calculator

The sales tax calculator should be used on every out-of-state dealer transaction. This tool can be used on any vehicle purchased from a dealer.

Tax rates:

Sales tax is charged at a rate of 6.35% (vessels and trailers that transport vessels are at 2.99% sales tax rate), except for those vehicles that are exempt from sales tax.
Sales tax is charged at a rate of 7.75% for any vehicle registered as passenger or combination when the total cost of the vehicle more than $50,000.
When any of the below taxable items are added to the selling price of the vehicle and it brings the vehicle selling price over $50,000, the sales tax rate of 7.75% is charged.

Taxable items
Non-taxable
Exemptions

OTHER SALES TAX EXEMPTIONS	Taxable at 6.35%	Taxable at 7.75% - If the vehicle is $50,000.01 or more
Trucks, truck tractors (cabs), or semi-trailers over 26,000 GVW	Exempt	Exempt
Farm Vehicle (Farmer Tax Exemption Permit)	Exempt: used directly in agriculture process	Exempt
Ambulances: Exempt: Used exclusively to transport medically incapacitated that have no obligation to pay for transportation. Purchaser has to provide proof attesting that these conditions are met.	Exempt with proof	Exempt
Gifted Vehicle (Require Gift Affidavit)	Exempt with gift affidavit	Exempt with gift affidavit
Sold to immediate family (meet certain criteria)	Exempt	Exempt
Vehicle transferred in Estate Settlements (If stipulated in will)	Exempt	Exempt
Vehicle won in a Raffle (If transfers from dealer to a tax-exempt organization)	Exempt	Exempt
Sold to tax exempt organization (tax exempt number issued)	Exempt	Exempt
Sold to municipality	Exempt	Exempt
Driver Training Vehicle	Exempt	Exempt
Trade in vehicles	Exempt	Exempt
Vehicles involved in interstate commerce	Exempt	Exempt
Dissolution, partial liquidation of reorganization of business (See Reg – Lots of Stipulations)	Exempt	Exempt
Members of the United States Armed Forces on full-time active duty in CT who are residents of another state	4.5%	Exempt

TAXABLE ITEM DESCRIPTION	Taxable at 6.35%	Taxable at 7.75% - If the vehicle is $50,000.01 or more
Conveyance/Document Fees	YES	YES
VIN Etching	YES	YES
Lo-Jack	YES	YES
Paint Sealant	YES	YES
Rust Protection	YES	YES
Service Warranties always 6.35% (never taxed at 7.75%)	YES	Never
Shipping/Freight	YES	YES
Fabric Guard	YES	YES
Extended Warranty always 6.35% (never taxed at 7.75%)	YES	Never
Misc. (Floor Mats, Wheels etc.)	YES	YES
Manufacture Rebate is taxable in CT – You will have to verify if the rebate amount is part of the selling price of the vehicle. If the rebate has not been deducted from the vehicle sale price, then you would not tax the rebate separately.	YES	YES
Document Service Fee	YES	YES

NON-TAXABLE ITEM DESCRIPTION	Taxable at 6.35%	Taxable at 7.75% - If the vehicle is $50,000.01 or more
Cap Cost Reduction	NO	NO
Credit Life Insurance – (If separately stated and the lessee has the option to either accept the lessor’s insurance or procure other coverage)	NO	NO
Dealer Discount	NO	NO
Disability Insurance – (If separately stated and the lessee has the option to either accept the lessor’s insurance or procure other coverage)	NO	NO
Rollovers – (rolling over a loan to a new vehicle)	NO	NO
Taxable Payoffs	NO	NO
Registration and Title Fees	NO	NO
Trade-In	NO	NO
Cost of equipment installed in vehicle for exclusive use of physically disabled	NO	NO