Connecticut State Department of Revenue Services

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

Admission Tax Changes - Effective July 1, 2019

The Connecticut General Assembly significantly limited the application of the admissions tax by legislation enacted in 2021. See Special Notice 2021(3), Legislative Changes Affecting Admissions Tax and Sales and Use Taxes as of July 1, 2021.

 

Rate of Tax is Reduced for Certain Admissions:

Legislation enacted in 2019 reduces the admissions tax for certain events. Conn. Gen. Stat. § 12-541 as amended by Public Acts 2019, No. 19-117, § 354.

For sales occurring on or after July 1, 2019, but prior to July 1, 2020, the tax is reduced to 7.5% for admissions to:

  • Any event at the XL Center in Hartford;
  • Any event at Dillon Stadium in Hartford;
  • Any athletic event presented by a member team of the Atlantic League of Professional Baseball at the New Britain Stadium;
  • Any event at the Webster Bank Arena in Bridgeport;
  • Any event at the Harbor Yard Amphitheater in Bridgeport;
  • Any event at Dodd Stadium in Norwich;
  • Any event at the Oakdale Theatre in Wallingford; and
  • Any event other than an interscholastic athletic event at the stadium facility at Rentschler Field.

The 10% rate continues to apply to tickets purchased before July 1, 2019, for events occurring on or after that date.

For admission charges made on or after July 1, 2020, for the venues and events listed above, admissions tax is imposed at 5% of the admission charge. The 7.5% rate will continue to apply to tickets purchased between July 1, 2019, and June 30, 2020, for events occurring on and after that date.

Rate of Tax is Reduced, Then Eliminated, for Admissions to Dunkin' Donuts Park:

For sales occurring on or after July 1, 2019, but prior to July 1, 2020, for any event at the Dunkin' Donuts Park in Hartford, the tax is imposed at 5% of the admission charge.

The 10% rate continues to apply to tickets purchased before July 1, 2019, for events occurring on or after that date.

As of July 1, 2020, admission charges to Dunkin' Donuts Park will be exempt from tax.

The 5% rate will continue to apply to tickets purchased between July 1, 2019, and June 30, 2020, for events occurring on or after that date.