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Please see for reference - page 11 - http://www.ct.gov/drs/lib/drs/publications/pubsip/2006/ip06-11.pdf
The sales tax is a tax imposed on the retailer for the privilege of doing business in the state. The rate of 6% applies to the retail sale, lease, or rental of most goods and taxable services. There are no additional sales taxes imposed by local jurisdictions in Connecticut.
So far - please be more specific on what type of taxes does your wife owe?