Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.

IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

Ruling 89-96, Firearms

Section 12-407(2)(a) of the Connecticut General Statutes defines sales and selling to mean and include the transfer of title, exchange or barter of tangible personal property for a consideration. This includes all tangible personal property unless a specific statutory exemption applies.

Firearms clearly fall within the definition of tangible personal property. The sales of firearms are subject to the sales tax.

The State of Connecticut is not taxing a constitutional right. There is nothing in the United States or Connecticut Constitution that precludes taxation of firearms for sales tax purposes. Nothing in taxing firearms, in any way, infringes upon an individual's constitutional right to bear arms.


September 15, 1989