Motor vehicles purchased in Connecticut by non-residents of Connecticut are tax exempt if the vehicles are immediately removed from Connecticut for exclusive use outside Connecticut. Vehicles must be towed out of Connecticut by purchaser or delivered out of the state to purchaser by seller. A temporary registration of the vehicle by purchaser to drive the vehicle out of state requires tax payment.
Vehicles purchased by offical diplomats are tax exempt.
A diplomatic exemption permit issued by the Department of Revenue Services is required. Purchases by disabled veterans are tax exempt if payment is made to a motor vehicle dealer directly by a grant from the Veterans Administration. The portion of the total sales price paid by the veteran from his own funds is subject to tax.