Get tax information on your registration

Find sales tax and property tax requirements for your registration

Get tax information on your registration

Find sales tax and property tax requirements for your registration
Overview
The state Department of Revenue Services (DRS) requires you to include sales tax information and/or purchase price on the Application for Registration and Title (form H-13B). In addition, motor vehicles are subject to a local property tax under Connecticut state law. This applies whether or not the vehicle is registered. The local property tax is computed and issued by your local tax collector.
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  • New Connecticut residents
  • Private sale
  • Out-of-state purchases
  • Purchases from licensed dealerships
  • Purchases from immediate family
  • Tax exempt vehicles
  • Other situations

New Connecticut residents

New Connecticut residents aren’t required to pay sales tax if the vehicle was registered in the same name in another state for at least 30 days prior to establishing Connecticut residency.

When filling out the registration form:
If tax exemption is claimed on the Application for Registration and Title (form H-13B) please complete section #6. The proper code is #4. Write in order:

  • The state in which you were residing when you purchased the vehicle

  • The date the vehicle was purchased

  • The date the vehicle was registered in that state

  • The date the vehicle first moved to Connecticut

Private sale

Any 1991 model year and newer passenger vehicles and light duty trucks purchased from private owners (not a dealership) are subject to sales tax of 6.35% (or 7.75% for vehicles over $50,000).

Connecticut Sales and Use Tax is based on the NADA average trade-in value or bill of sale value (whichever is higher). The purchase price must be written on the Application for Registration and Title (form H-13B).

Out-of-state purchases

You can receive credit for sales tax paid out of state by providing supporting documentation (purchase invoice and tax receipt) showing your submitted sales tax to the appropriate state agency. If you paid less than 6.35% (or 7.75% for vehicles over $50,000) sales tax in another state you will need to pay the additional tax to DMV when the vehicle is registered.

If you didn’t get credit because of insufficient documentation, you will need to pay the tax (6.35% or 7.75% for vehicles over $50,000) at the time of registration.

You may request a refund from Department of Revenue Services (DRS) by completing a Claim for Refund of Motor Vehicle Tax (form CERT-106) or filing online by using “myconneCT” at portal.ct.gov/DRS-myconneCT.

Purchases from licensed dealerships

If your vehicle was purchased from a licensed dealership, the 6.35% (or 7.75% for vehicles over $50,000) sales and use tax is based on the purchase price. We allow full trade-in credit when computing the Connecticut Sales and Use tax if the vehicle was purchased from a licensed dealership.

Purchases from immediate family

No tax is due on a vehicle received through the transfer or sale by a member of the immediate family. Immediate family is defined as mother, father, sister, brother, son, daughter, husband, wife, or civil union partner. Delinquent tax restrictions apply.

To qualify for sales tax exemption, the relationship of seller (transferor) to purchaser (transferee) must be (a) spouse, including civil union partner, (b) parent/child (including through adoption), or (c) brother/sister (including through adoption).

To qualify for the immediate family member exemption, the transferred/sold vehicle must have been registered in the name of the immediate member for at least 60 days prior to the transfer/sale and must have been taxed on the last sale.

Tax exempt vehicles

The following vehicle types may be exempt from sales and use tax. Please see below for details:

  • Gifts 

  • Farm vehicles 

  • Ambulance vehicles 

  • Driver training vehicles  

  • Vehicles involved in interstate commerce  

  • Commercial vehicles

  • Hybrid and high miles per gallon vehicles

Gifts 

You don’t need to pay sales and use tax on a vehicle or vessel received as a gift.

A Motor Vehicle or Vessel Gift Declaration AU-463) is required, signed by the donor. The donor can’t receive any consideration (cash, property, service, assumption of debt, etc.) in return.

Please be aware that a donor who gives a motor vehicle or vessel may be subject to the Connecticut gift tax. Generally, the gift tax is imposed on the transfer of property by gift during each calendar year. The tax is measured by taxable gifts, as defined for federal gift tax purposes. For more information on tax exemption, please contact the Department of Revenue Services.

Any vehicle exempt from the sales tax can’t be transferred if you owe delinquent tax on the vehicle. If the registration is suspended, the vehicle can’t be transferred to an immediate family member.

Farm vehicles

This vehicle is exempt from the 6.35% Connecticut sales/use tax if it’s used directly in the agricultural production process. For tax exemption, you must present a valid Farmer's Tax Exemption Permit (Form R657 or mL657) from:

Department of Revenue Services 
State of Connecticut 
450 Columbus Blvd Ste 1 
Hartford, CT 06103-1837
  

Note: The Farmer's Tax Exemption Permit (Form R657 or mL657) must be in the same name as the farm registration in order to qualify for the tax exemption.

Ambulance vehicles

The purchase of ambulance-type vehicles is tax exempt if the vehicles are used exclusively to transport medically incapacitated individuals who aren’t required to pay for transportation. Purchasers must supply a statement stating that they met the conditions of this exemption.

Driver training vehicles

Sometimes vehicle dealers provide free use of vehicles to high schools for driver training programs. If the vehicle is registered in the name of the high school or Board of Education, no tax is due. However, if the vehicle is registered in the dealer's name, a tax is due from the user based on the purchase price paid by the dealer to the manufacturer.

Vehicles involved in interstate commerce

No tax is due on the sale or lease of vehicles which are delivered outside Connecticut by seller to purchaser and are used within the borders of Connecticut. These vehicles can only carry payloads of passengers or freight. The vehicle must be used for interstate commerce exclusively over the life of the vehicle.

 

Commercial vehicles

Commercial trucks, truck tractors, tractors, semitrailers, and vehicles used in combination with commercial trucks, truck tractors, tractors, semitrailers, if it:

 

Has a gross vehicle weight rating in excess of 26,000 pounds.

OR 

Is being operated actively and exclusively for interstate commerce during the one-year period beginning with the date of purchase.  In this case, please provide a CERT-105 form at the time of registration.

Other situations

Select the link below for detailed information on sales and use tax:

  • Military personnel
  • Auctions
  • Bartered, swapped or financed vehicles
  • Dissolution, partial liquidation or reorganization of a business
  • Foreign country purchases

Military personnel

Members of the United States armed forces who are residents of Connecticut are subject to a 6.35% (7.75% for vehicles over $50,000) sales and use tax.

Members of the United States armed forces on full-time active duty in Connecticut who are residents of another state may purchase motor vehicles from a licensed Connecticut motor vehicle dealer at a reduced sales tax rate of 4.5%.

Purchases can also be made jointly with the military member’s spouse. To get the reduced tax rate the military member must complete the Department of Revenue Services (DRS) form CERT-135). You will also be required to submit other required documents to the Connecticut licensed dealer as mentioned on the CERT-135.

Military members who purchase a vehicle from an out-of-state dealer must submit the completed CERT-135 form and other required documents to the DMV at the time of registration.

Auctions 

In general, vehicles purchased at auctions are subject to sales tax.  However, if a vehicle or vessel is sold by a federal referee as a result of bankruptcy, the purchase is not subject to sales tax.

 

For information concerning the auction of vehicles owned by the State of Connecticut, please visit the Department of Administrative Services website by clicking on Public Vehicle Auctions.

Bartered, swapped or financed vehicles 

Bartered vehicles: 

The taxable price is based on the total considerations (cash, property, services, assumption of seller's debt, etc.) in the transaction. So, if a vehicle is purchased through other considerations besides money alone (such as through service provided to the transferor), the transferee is taxed on the book value of the vehicle.

Swapped vehicles:

When the book values of swapped vehicles are nearly equal, tax is due for both parties based on the average trade-in value. If there is a significant difference in book values, it’s assumed some other considerations (cash, service, assumption of debt, etc.) were involved. If parties can’t provide a reasonable explanation for the inequitable exchange, the tax for both is based on the higher book value.

Financed vehicles:

Motor vehicles, motorboats, or snowmobiles may be purchased on the condition that the purchaser "assumes" an existing loan on the vehicle. The tax due to the purchaser is based on the value given directly to the seller plus the value of the loan assumed by the purchaser regardless of the manner in which the purchaser plans to pay off the loan.
 
Dissolution, partial liquidation or reorganization of a business

The transfer of vehicles in connection with the organization, reorganization, dissolution, or partial liquidation of a business aren’t subject to tax if no gain or loss (recognized for federal income tax) results to the transferor.

The claim of this exemption at the time of registration (by transferee) requires the presentation of a written statement which claims that the four conditions specified on a Q-20 Form are met. The four conditions are:

  • The vehicle/vessel is transferred or sold in connection with the organization, reorganization, or liquidation of an incorporated business. Give the date when you file with the Secretary of State.

  • The last taxable sale, transfer or use of the vehicle/vessel was subjected to a Connecticut sales or use tax. Describe vehicle/vessel by make, year, model and identification number.

  • The transferee is the incorporated or stockholder of the entity which is transferring the vehicle/vessel.

  • Any gain or loss to the transferor isn’t recognized for Federal income tax purposes under the provisions of the Internal Revenue Code.

The transfer from business to individual (and vice versa) when the individual is the single proprietor of the business isn’t regarded as an ownership transfer.

For more information, contact the Department of Revenue Services:

 

Phone

  • 860-297-5962
  • 800-382-9463
  • 860-297-4911 (TTY, TDD, and Text Telephone users only, let the 711 relay operator know the number you wish to call and the relay operator will dial it and then communicate using a TTY.)

Mail

Department of Revenue Services 
State of Connecticut 
450 Columbus Blvd Ste. 1 
Hartford, CT 06103-1837  

Online

https://portal.ct.gov/drs 

Foreign country purchases

If you’re a Connecticut resident and purchased a privately imported vehicle in a foreign country, you owe use tax once the vehicle is registered in Connecticut. This tax applies even though you may have used the vehicle in the foreign country before bringing it to Connecticut.

The tax is based not on sales price alone, but on the sales price plus foreign taxes, transportation charges, import duties, and any other costs which arise in bringing the vehicle to the United States.

Tax paid to foreign jurisdiction, unlike tax paid to another state, isn’t recognized for tax allowance purposes for Connecticut use tax.

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  • Overview
  • Tax jurisdiction
  • Motor vehicle assessments
  • Delinquencies
  • Assessment appeals
  • Exemptions

Overview

Motor vehicles are subject to a local property tax under Connecticut state law. This applies whether or not the vehicle is registered. The local property tax is computed and issued by your local tax collector.

If you don’t register a motor vehicle but claim ownership, you must annually file a declaration form with your assessor(s) between October 1 and November 1.

Each town has its own ID number and contact information for property tax purposes.

Tax jurisdiction

A tax jurisdiction is your town of residence.

Motor vehicle assessments

Motor vehicle assessments are based upon 70% of average retail value as determined by your local assessor. Any questions regarding the assessed value of a vehicle should be referred to your local assessor.

 

The uniform assessment date is October 1st in Connecticut. Motor vehicles registered on October 1st will be part of the October 1st Grand List. Vehicles registered between October 2nd and July 31st will be listed on a supplement to the October 1st Grand List.

For most Connecticut municipalities, the tax due date for the October 1st Grand List bill is July 1st. The due date for the supplemental list bill is January 1st. Some municipalities give the option of paying the bill in installments.

Please contact the local tax collector to find out what the practice is in the town in which you live.

Delinquencies

If your name has been reported to the Department of Motor Vehicles as being delinquent in payment for a motor vehicle, you will be unable to register, or renew, any vehicle until payment (including any accrued interest) is made. DMV will no longer accepts paper tax releases, your tax collector will need to clear you online.

Assessment appeals

Assessment appeals should first be directed to your assessor and then to the local Board of Assessments Appeals (BAA). The BAA meets during the month of September. September is solely for appeals relating to motor vehicle assessments appearing on the preceding October 1st Grand List.

 

You need to appear before the BAA for the Board to consider your appeal. If you are unable to appear in person, you may give written authorization for someone to appear on your behalf as your agent. All documentation substantiating your appeal should be presented during the meeting.


Any questions regarding the appeal process should be directed to your local tax assessor.

Exemptions

Property tax exemptions are available to qualified individuals such as: honorably discharged veterans, or their surviving spouses. For further information about these exemptions please contact the assessor in your municipality.

  

Please Note: A new exemption form must be filed whenever you move from one municipality to another. Please contact your assessor for further information.

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  • By mail
  • By phone

By mail

The DMV's property tax section may be reached by mail at:

Department of Motor Vehicles
Compliance Unit
60 State Street
Wethersfield, CT 06161-1050

By phone

 Town

Contact phone number  

 Andover

 860-742-4035 Ext. 4 

 Ansonia 

 203-736-5910 

 Ashford 

 860-487-4411 

 Avon

 860-409-4306 

 Barkhamsted 

 860-738-4762 

 Beacon Falls

203-723-5244  

 Berlin

 860-828-7067

 Bethany 

 203-393-2100 Ext. 110

 Bethel 

 203-794-8509 

 Bethlehem 

 203-266-7510 Ext. 213 

 Bloomfield 

 860-769-3510 

 Bolton 

 860-649-8066 Ext. 6101

 Bozrah 

 860-889-2689 Ext. 4 

 Branford 

 203-315-0672 

 Bridgeport 

 203-576-7271 

 Bridgewater 

 860-355-9220 

 Bristol 

 860-584-6270

 Brookfield 

 203-775-7304 

 Brooklyn 

 860-774-3411 Press “5”

 Burlington 

 860-673-6789 Ext. 4 

 Canaan 

 860-824-0707 Ext. 13

 Canterbury 

 860-546-9377 

 Canton 

 860-693-7843 

 Chaplin 

 860-465-3037 

 Cheshire 

 203-271-6630 

 Chester

860-526-0013 Ext. 513  

 Clinton 

 860-669-9067

 Colchester 

 860-537-7210 

 Colebrook 

 860-379-3359 Ext. 204 

 Columbia 

 860-228-0230 

 Cornwall

 860-672-2705 

 Coventry 

 860-742-4066

 Cromwell 

 860-632-3440 

 Danbury 

 203-797-4541 

 Darien 

 203-656-7307

 Deep River 

 860-526-6028 

 Derby 

 203-736-1459 

 Durham 

 860-349-1165

 Eastford 

 860-974-0133 Ext. 6

 East Granby 

 860-413-3306 

 East Haddam

 860-873-5033 

 East Hampton 

 860-267-2300 

 East Hartford

 860-291-7250 

 East Haven 

 203-468-3307

 East Lyme 

 860-739-6931 Ext. 155

 Easton 

 203-268-6291 Ext. 140 

 East Windsor 

 860-623-8904

 Ellington 

 860-870-3113

 Enfield 

 860-253-6340 

 Fairfield 

 203-256-3100 

 Farmington 

 860-675-2340 

 Franklin 

 860-642-7206 Ext. 11 

 Glastonbury 

 860-652-7615 

 Goshen 

 860-491-3275 Ext. 226

 Granby 

 860-844-5315 

 Greenwich 

 203-622-7891 

 Griswold 

 860-376-7060 Ext. 102 

 Groton 

 860-441-6670 

 Guilford 

 203-453-8014 

 Haddam 

 860-345-8531 Ext. 207 

 Hamden 

 203-287-7140 

 Hampton 

 860-455-9132 Ext. 3 

 Hartford

 860-757-9640 

 Hartland 

 860-653-0609 

 Harwinton 

 860-485-0446 

 Hebron 

 860-228-5971 Ext. 145 

 Kent 

 860-927-3269 

 Killingly 

 860-779-5330 

 Killingworth 

 860-663-1765 Ext. 508 

 Lebanon 

 860-642-2011 

 Ledyard 

 860-464-3233 

 Lisbon 

 860-376-4188 

 Litchfield 

 860-567-7557 

 Lyme 

 860-434-8092 

 Madison 

 203-245-5641 

 Manchester 

 860-647-3018 

 Mansfield 

 860-429-3306 

 Marlborough 

 860-295-6205 

 Meriden 

 203-630-4053

 Middlebury 

 203-758-1373 

 Middlefield 

 860-349-7117 

 Middletown 

 860-638-4900 

 Milford 

 203-783-3217 

 Monroe 

 203-452-2804

 Montville 

 860-848-3030 Ext. 375

 Morris 

 860-567-7435 

 Naugatuck 

 203-720-7051 

 New Britain 

 860-826-3317 

 New Canaan 

 203-594-3064 

 New Fairfield 

 203-312-5620 

 New Hartford 

 860-379-5795 

 New Haven 

 203-946-8054 

 Newington 

 860-665-8540 

 New London 

 860-447-5208 

 New Milford 

 860-355-6085 

 Newtown 

 203-270-4320 

 Norfolk

 860-542-5140 

 North Branford 

 203-484-6011 

 North Canaan 

 860-824-3134 Ext. 109

 North Haven 

 203-239-5321 Ext. 620

 North Stonington 

 860-535-2877 Ext. 20 

 Norwalk 

 203-854-7731 

 Norwich 

 860-823-3760 

 Old Lyme 

 860-434-1605 x216 

 Old Saybrook 

 860-395-3138 

 Orange 

 203-891-4726 

 Oxford

 203-888-2543 Ext. 3022

 Plainfield 

 860-230-3018 

 Plainville 

 860-793-0221 

 Plymouth 

 860-585-4036 

 Pomfret 

 860-974-0394 

 Portland 

 860-342-6744 

 Preston 

 860-887-5581 Ext. 2 

 Prospect 

 203-758-4461 

 Putnam 

 860-963-6800 Ext. 804 

 Redding 

 203-938-2706 

 Ridgefield 

 203-431-2779 

 Rocky Hill 

 860-258-2717 

 Roxbury 

 860-354-6484 

 Salem 

 860-859-3873 Ext. 6 

 Salisbury 

 860-435-5189 

 Scotland 

 860-423-9634 

 Seymour 

 203-888-0517 

 Sharon 

 860-364-5402 

 Shelton 

 203-924-1555 Ext. 1501

 Sherman 

 860-354-4146 

 Simsbury 

 860-658-3238 

 Somers 

 860-763-8210 

 Southbury 

 203-262-0654 

 Southington 

 860-276-6259 

 South Windsor 

 860-644-2511 Ext. 222 

 Sprague 

 860-822-3000 Ext. 224

 Stafford Springs 

860-684-1760 

 Stamford 

 203-977-5888 

 Sterling 

 860-230-3018 

 Stonington 

 860-535-5080 

 Stratford 

203-385-4030  

 Suffield 

 860-668-3841 

 Thomaston 

 860-283-4271 

 Thompson 

 860-923-2119 Ext. 119

 Tolland 

 860-871-3657 

 Torrington 

 860-489-2209 Ext. 6 

 Trumbull 

 203-452-5024 

 Union 

 860-684-8834

 Vernon 

 860-870-3660 

 Voluntown 

 860-376-0453 

 Wallingford 

 203-294-2135 

 Warren 

 860-868-7881 Ext. 104

 Washington 

 860-868-7796 

 Waterbury 

 203-574-6810 

 Waterford 

 860-444-5815 

 Watertown 

 860-945-5235 

 Westbrook 

 860-399-3043 

 West Hartford 

 860-561-7474 Ext. 4 

 West Haven 

 203-937-3525 

 Weston 

203-222-2696  

 Westport 

 203-341-1060 

 Wethersfield

 860-721-2825 

 Willington 

 860-487-3122 

 Wilton 

 203-563-0125 

 Winchester 

 860-379-4474 

 Windham 

 860-465-3029 

 Windsor 

 860-285-1810 

 Windsor Locks 

 860-627-1415 

 Wolcott 

 203-879-8100 

 Woodbridge 

 203-389-3425 

 Woodbury 

 203-263-3912 

 Woodstock 

 860-928-9469