Connecticut’s annual sales tax free week runs from Aug. 15 through Aug. 21. Retail purchases of most clothing and footwear items priced under $100 are exempt from the Connecticut sales and use tax during this week. The exemption applies to each eligible item costing under $100, regardless of how many of those items are sold to a customer on the same invoice.
Sales tax still applies to the entire price of any item that costs $100 or more.
Articles that are normally sold as a unit (for example, a pair of shoes) must continue to be sold in that manner; they cannot be separated and sold as individual items to qualify for the exclusion.
No tax is due on shipping and delivery charges in connection with any sale that is not taxable before adding the shipping and delivery charges. Adding shipping and delivery charges to an item of clothing or footwear costing less than $100 does not make the item taxable, even if the price of the item exceeds $100 after the shipping and delivery charges are added.
The state Department of Revenue Services has more information about sales tax free week.