The Connecticut Department of Revenue Services advises that the 2017 back-to-school sales tax holiday will be held from August 20 to August 26, 2017. During the holiday, many items of clothing and footwear sold for less than $100 are exempt from Connecticut sales and use tax. The one-week exclusion applies to clothing sales made by Connecticut and out-of-state retailers to Connecticut customers. The exclusion applies to each item of clothing or footwear sold, regardless of how many items are sold to a customer on the same invoice. For any item that costs $100 or more, sales tax applies to the entire price of that item. In addition, items that are normally sold as a unit (e.g., a pair of shoes) must continue to be sold in that manner and cannot be separated and sold as individual items to qualify for the exclusion. Clothing and footwear that do not qualify for the holiday exemption include: (1) 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 (2) jewelry, handbags, luggage, umbrellas, wallets, watches, and similar items.
Media Release, Connecticut Department of Revenue Services, July 12, 2017