Agency: Dept. of Revenue Services
Contact Person/Department: Taxpayer Services Division
Tel. No. for Information: (860) 297-5962 (from anywhere), 1-(800) 382-9463 (in-state)
Tel. No. for Forms: (860) 297-4753 (from anywhere), 1-(800) 382-9463 (in-state)
Fax No.: (860) 297-4929
E-mail: email@example.comWeb site: www.ct.gov/DRS
Public Schools (K-12) - *
Private Schools (K-12) - *
School Groups (e.g., clubs, bands, teams) - *
PTAs - *
PTOs - *
Other parent groups - * and **
Church Groups - **
Youth Sports League - *
501 (c)(3) organizations - **
501 (c)(6) organizations - **
Other (specify:) 501 (c)(13) organizations - **
* Sales of $20.00 or less, see 1b below.
** Up to five one-day events per calendar year, see 1b below.
1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?
N/A Connecticut does not have a local sales tax.
1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.
*Sales of items for $20.00 or less by accredited elementary and secondary schools or eleemosynary organizations formed to sponsor and support youth activities are exempt. Conn. Gen. Stat. §12-412(26). See also Policy Statement 2002(3), Sales and Use Tax Exemptions for Sale by Eleemosynary Organizations and Elementary and Secondary Schools.
** In addition, sales of goods by non-profit organizations at up to five fundraising events or social events of one day's duration during any calendar year are exempt, without any limit on the sales price of such goods. Conn. Gen. Stat. § 12-412 (94); see also Special Notice 98(11), Exemption from Sales and Use Taxes of Sales By Nonprofit Organizations At Fundraising Or Social Events. Sales qualifying for this exemption do not include sales at retail establishments operated by nonprofit organizations.
Besides sales by the organizations listed above, Connecticut also exempts (i) sales of tangible personal property by public libraries and book sales by library organizations (Conn. Gen. Stat. § 12-412(24)); (ii) sales of items for not more than $100 by any nursing home, rest home, residential care home, convalescent home or adult day care center, provided that the sales are made through a gift shop located in such home or center and provided that any profits from such sales are retained by the home or center for the benefit of the patients of the home or the users of the center (Conn. Gen. Stat. § 12-412(56));(iii) sales of tangible personal property by historical societies (Conn. Gen. Stat. § 12-412 (98)); and (iv) among other sales made by hospitals, sales made through hospital gift shops operated by hospital auxiliaries located on hospital premises (Conn. Gen. Stat. §12-412(5)). See Informational Publication 2002(11), Nonprofit Hospitals, Nonprofit Nursing Homes, Nonprofit Rest Homes, and Nonprofit Residential Care Homes.
ALL THE FOLLOWING ARE EXEMPT UNDER THE EXEMPTIONS DESCRIBED ABOVE.
Candies and Confections
Cookies and Other Baked Goods
Nuts, popcorn and other snack food
All other edible items
Paper products (e.g., calendars, cards
stationery, books, gift wrap)
Decorative tins, baskets, other containers
Decorative novelties (mugs, ornaments)
Clothing and accessories
Plant and seeds
Other hard good items
2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?
N/A Connecticut does not have a local sales tax.
2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.
The exemptions described in the response to 1b apply to any item of tangible personal property, as long as the requirements of the exemptions are met.
In addition, most sales of food and beverages, other than candy, confectionery, alcoholic beverages or carbonated beverages, are exempt without regard to sales price or the number of events per year; see Conn. Gen Stat. § 12-412 (13). Meals are not included in this exemption. However, sales of meals at fundraisers may be exempt only if they qualify for one of the exemptions described in the response to 1b.
The measure of tax is the price paid by the consumer to fundraising group. The sales and use tax rate for sales of tangible personal property is 6%.
Provide any additional information regarding the sales and use tax treatment of fundraising transactions and/or groups in your State. Also set forth any statements, disclosures, disclaimers, etc., to be provided as part of the clearinghouse regarding your state’s practices and procedures. Attach additional sheets if necessary.
This information may be referred to for general guidance by taxpayers and tax practitioners. The Taxpayer Services Division is available to assist with more detailed questions at 1-800-382-9463 (toll free within Connecticut), or 1-860-297-5962, or by email at firstname.lastname@example.org. Documents referred to herein may be found on the DRS website, www.ct.gov/DRS.