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Free Connecticut General Bill of Sale

A Connecticut general bill of sale is a flexible document for transferring personal property that is not titled — equipment, electronics, furniture, tools, livestock, business inventory, and similar items. Connecticut's casual sale rules exempt most one-off private-party transfers of used personal property from sales tax, but the buyer may still owe 6.35% use tax on certain categories. The bill of sale serves as proof of ownership, supports any tax filing, and protects both parties by documenting the price, condition, and "as-is" nature of the sale. Connecticut towns also assess personal property tax on business equipment.

Connecticut Requirements: Transfer title within 30 days. 6.35% sales tax.

Seller Information

Buyer Information

General Details

Sale Information

Condition & Warranty

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A general bill of sale works for furniture, tools, equipment, or any personal property — but only if written correctly. Our step-by-step guide shows exactly what language to include so the document holds up if there is ever a dispute. Read: How to Write a Bill of Sale (Step-by-Step)

Connecticut General Bill of Sale — What You Need to Know

Primary Form
Standard bill of sale
Agency
Connecticut Department of Revenue Services
Primary ID Field
Serial Number
Sales Tax
0.0635%
Title Required
No
A general bill of sale documents the transfer of personal property (equipment, furniture, electronics, livestock, tools, etc.) that is not titled. For titled items (vehicles, boats, ATVs), use the corresponding specific bill of sale.
Inspection
Not required

Sales Tax Details

CT use tax of 6.35% generally applies to taxable personal property when sales tax was not collected at sale. The buyer self-reports use tax on Form OP-186 or with their CT income tax return.

Exemption: Casual/occasional sales of personal property between non-dealers may be exempt from sales tax, but use tax can still apply for certain categories. Family transfers and farmer/manufacturer exemptions may apply with proper certificates.

Inspection Requirements

No state inspection requirement for general personal property. Buyer should inspect the item before purchase and document its condition in the bill of sale.

Connecticut General Sale — Step-by-Step Checklist

  1. Describe the item(s) in detail: make, model, serial number, condition, accessories included
  2. List buyer and seller full legal names, addresses and contact information
  3. State the purchase price and payment method (cash, check, electronic, trade)
  4. Include the date and location of sale
  5. Use clear "as-is" language unless a written warranty is being given
  6. Both parties sign; notarization is optional but adds protection for high-value items
  7. Buyer self-reports CT 6.35% use tax (Form OP-186) if applicable

Common Pitfalls

  • Vague item descriptions that make the document useless if disputes arise
  • Verbal warranties not memorialized in writing
  • Forgetting that CT use tax can apply even when sales tax was not collected
  • Skipping the bill of sale on high-value items (jewelry, equipment, electronics) and lacking proof of ownership
  • Not noting whether sales tax was already paid when claiming a casual sale exemption
  • Overlooking municipal personal property tax on business equipment transferred mid-year

Pro Tip

A clear, itemized bill of sale protects both parties on private sales of personal property. Track casual-sale exemptions and self-report 6.35% CT use tax when required, especially for business equipment and titled items.

Connecticut General Bill of Sale — FAQs

Do I owe Connecticut sales tax on a private sale of used personal property?
It depends. Connecticut's casual or occasional sale rule generally exempts one-off private-party sales of used personal property between non-dealers from sales tax. However, certain categories — motor vehicles, vessels, aircraft, snowmobiles and ATVs — are excluded from the exemption and always taxable. For taxable categories where the seller did not collect tax, the buyer self-reports 6.35% use tax to CT DRS using Form OP-186 or on their state income tax return. Keep the bill of sale as proof of price.
When should I notarize a bill of sale?
Notarization is not legally required for most general bills of sale in Connecticut, but it is sensible for high-value items (jewelry, fine art, expensive equipment, livestock), items where ownership might be challenged later, or any transaction where the parties do not know each other well. A notarized signature confirms identity and adds substantial weight in court. CT notaries are widely available at banks, town clerks, UPS stores, and shipping centers, typically charging $5-$15 per signature.
What should a Connecticut general bill of sale include?
A complete bill of sale should include: full legal names, addresses, and contact information of buyer and seller; a detailed description of the item(s) including make, model, serial number, condition, and any accessories; the purchase price and payment method; the date and location of the sale; an "as-is" statement (or any agreed warranty terms); both parties' signatures; and optional notarization. For livestock, add markings, registration numbers, and health-test status. For business assets, list each item with its individual value to support tax basis and property tax filings.
Does Connecticut tax business equipment transferred between businesses?
Yes, in many cases. Sales of business equipment between businesses are generally subject to CT 6.35% sales tax unless an exemption applies (manufacturer's exemption with CERT-100, casual sale of an entire business operation, etc.). Connecticut towns also assess annual personal property tax on business equipment as of October 1 each year, so transferring equipment mid-year can affect both buyer and seller filings. Document each asset and its value carefully on the bill of sale to support cost-basis and depreciation records.
Can I use one bill of sale for multiple items?
Yes. A single Connecticut general bill of sale can cover multiple items in one transaction, but each item should be itemized separately with its own description, serial number (if applicable), condition notes, and allocated price. Listing prices individually matters for tax purposes — sales tax exemptions, use tax calculations, and depreciation all work on a per-item basis. If the items are very different in nature (e.g., a car plus farm equipment), it is cleaner to use separate bills of sale to keep titling and registration paperwork distinct.