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April 2022 Connecticut Sales and Use Tax‑Free Week

Special Act No. 22-2, An Act Suspending Certain Gas Taxes and Sales and Use Taxes on Certain Clothing and Allocating Funds for Free Public Bus Services, authorized a sales tax-free week in April 2022. 

Highlights:
  • Sales of clothing or footwear costing less than $100 per item will not be subject to Connecticut Sales and use tax during the April 2022 Sales Tax-Free Week.
  • The April 2022 Sales Tax‑Free Week occurs Sunday, April 10, 2022, through Saturday, April 16, 2022.
  • The reporting requirements for the April 2022 Sales Tax-Free Week are similar to those for the annual sales tax holiday in August. Enter total receipts from sales of clothing or footwear under $100 that are nontaxable during the April 2022 Sales Tax-Free Week on Line 79 of Form OS-114, Connecticut Sales and Use Tax Return. 
More information:
  • Taxpayer Services Special Bulletin 2022-4, Special Sales Tax-Free Week From April 10, 2022, Through April 16, 2022.
  • Informational Publication 2015(22), Annual One-Week Sales and Use Tax Exclusion for Clothing and Footwear Costing Less Than $100, can be relied upon for purposes of the April 2022 Sales Tax‑Free Week; however, taxpayers and retailers should reference TSSB 2022-4 for the differences between the legislation authorizing the April 2022 Sales Tax‑Free Week and the statute authorizing the annual sales tax‑free week.
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