Sales Tax on Foreign Country Purchases

If a vehicle is purchased in a foreign country by a Connecticut resident and privately imported, use tax is due when the vehicle is registered in Connecticut, even though the purchaser 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, is not recognized for tax allowance purposes for Connecticut use tax.