No Sales Tax Week!
- Tiffani McGinnis
- Aug 16
- 6 min read
Updated: Aug 17
Here is some information from the State of Connecticut.
Highlights
The 2025 Sales Tax Free Week is Sunday, August 17, through Saturday, August 23, 2025.
Sales or purchases of certain items of clothing or footwear costing less than $100 per item are exempt from sales tax.
This special exemption applies to purchases made from retailers located in Connecticut as well as from online retailers.
This year will be Connecticut's 26th Sales Tax Free Week.
Frequently Asked Questions
What types of clothing and footwear are eligible to be purchased exempt from tax during Sales Tax Free Week?
Under the law, most articles of clothing and footwear intended to be worn on or about the body that cost less than $100 are eligible to be purchased exempt from tax during Sales Tax Free Week. There are, however, certain items that are excluded from the scope of the Sales Tax Free Week exemption. To assist consumers and retailers in determining whether an item qualifies for exemption, the DRS put together a list of clothing and footwear that qualify for exemption. To see this list, please click on the following link: Examples of Clothing or Footwear That Are Exempt When Sold for Less Than $100 During Sales Tax Free Week. For more information about the types of items that do not qualify for exemption, see Question 5 below.
Does the exemption during Sales Tax Free Week apply to online sales?
Yes. Sales tax does not apply to a qualifying item of clothing or footwear costing less than $100 that is purchased from an online retailer during the Sales Tax Free Week.
If I purchase a qualifying item during Sales Tax Free Week but the item isn’t delivered to me until the following week, am I still eligible to purchase the item tax free?
Yes. The sale of a qualifying item is considered to have taken place during Sales Tax Free Week if you pay for the item in full during Sales Tax Free Week. In such circumstances, the fact that you may not receive the item during Sales Tax Free Week has no impact on your eligibility for the exemption.
What if I purchase an item prior to Sales Tax Free Week but take delivery of it during Sales Tax Free Week, am I eligible to purchase the item tax exempt?
No. If you purchase an item (i.e., pay for it in full) before the Sales Tax Free Week, the item would be subject to sales tax even if the item was delivered to you during Sales Tax Free Week.
Are there items of clothing and footwear that do not qualify for exemption during Sales Tax Free Week?
Yes. While most articles of clothing and footwear intended to be worn on or about the body that cost $100 or less generally qualify for exemption, there are items that are specifically excluded from the exemption. Under the law, the following items are excluded from the scope of the Sales Tax Free Week exemption:
Any special clothing or footwear primarily designed for athletic activity or protective use that is not normally worn except when used for the athletic activity or protective use for which it was designed; and
Jewelry, handbags, luggage, umbrellas, wallets, watches, and similar items carried on or about the human body but not worn on the body in the manner characteristic of clothing.
Is there a limit on the number of qualifying items I can purchase at one time?
No. Subject only to limitations that retailers may impose, there is no limit on the number of qualifying items that you can purchase at one time. To that end, if you purchase several qualifying items that each cost less than $100, the retailer should not charge you sales tax on any of the items.
If I purchase an item that costs $200 and the item would otherwise qualify for exemption but for its price, am I able to apply the Sales Tax Free Week exemption and pay tax only on $100?
No, if an item is priced at more than $100, it does not qualify for the Sales Tax Free Week exemption and the sales tax would apply to the entire sales price. Thus, if you purchase a jacket that sells for $200, you would pay sales tax on the full $200 price.
If the retailer normally sells qualifying items of clothing or footwear as a unit at a cost that exceeds $100, can the retailer split the items and sell each item separately at a price that is below the $100 limit?
No. Items (for example, a pair of shoes) that are normally sold as a unit cannot be separated and sold as individual items to qualify for Sales Tax Free Week.
How is the sales tax calculated during the Sales Tax Free Week if a retailer offers “buy one, get one free” on qualifying items of clothing and footwear?
If a retailer offers a “buy one, get one free” promotion, the $100 limit applies to the item for which there is a charge. Please be advised, however, that if the total charge for the one item exceeds $100, the retailer cannot allocate all or any portion of the charge to the item it gives away so as to attempt to qualify for the Sales Tax Free Week exemption. For example, if a customer buys one item at $150 and receives another item for free, the item that cost $150 would be fully subject to sales tax. (Note: A retailer who gives away an item for free is considered to be making a use of said item and is required to remit use tax to the State on the item. The purchaser is not responsible for the use tax associated with said item.)
If I purchase an item that costs $100 or more and that would otherwise qualify for exemption but for its price and I have a coupon that reduces the price of the item below $100, does that item qualify for the Sales Tax Free Week exemption?
Yes. Eligibility for the Sales Tax Free Week exemption is based on the final sales price of the item after all coupons and other reductions have been applied. Therefore, if a retailer offers a discount or a coupon that reduces the price of an otherwise eligible item that costs more than $100 to less than $100, the item qualifies for the Sales Tax Free Week exemption.
If I have a rain check from a retailer that was issued to me prior to Sales Tax Free Week, am I able to use the rain check during Sales Tax Free Week to purchase a qualifying item exempt from sales tax?
Yes. If a retailer issues you a rain check prior to Sales Tax Free Week for a qualifying item that costs less than $100 and you use the rain check during Sales Tax Free Week, you would be eligible to purchase the item exempt from sales tax.
If I am issued a rain check during Sales Tax Free Week for an item that would have qualified for exemption, am I able to use that rain check at a point later in the year and purchase the item tax free?
No. If a retailer issues you a rain check during the Sales Tax Free Week for a qualifying item that costs less than $100 and you use the rain check later in the year, the item would be subject to sales tax.
What if I purchase an item that would otherwise qualify for exemption except for its price but I receive a rebate that would reduce the amount I paid for the item below $100, am I eligible to file a claim for refund for the sales tax I paid?
No. As rebates are applied after the sale, they do not reduce the sales price of an item. Therefore, even if you receive a rebate on an item you purchased during Sales Tax Free Week that reduces your cost to less than $100, the item is nonetheless taxable because the cost of the item at the time of the sale exceeded $100. As such, you are not eligible to file a claim for refund for the sales tax you paid.
I purchase a qualifying item during Sales Tax Free Week and the item is shipped to me. Are the shipping and delivery charges subject to sales tax?
In general, shipping and delivery charges are subject to sales tax if the item being shipped is subject to sales tax. Therefore, if the item being shipped is an article of clothing and footwear costing less than $100 that was purchased during Sales Tax Free Week, no tax would apply to the shipping or delivery charges associated with such qualifying item.
What if I purchase a qualifying item during Sales Tax Free Week but determine that there is an issue with the item and want to exchange it, are there any tax consequence if I make an exchange after Sales Tax Free Week ends?
No. If you purchase a qualifying item during Sales Tax Free Week and you later exchange it for a like kind item that costs less than $100, there are no tax consequences associated with said transaction.
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