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Connecticut Sales Tax Information
Governing entity: Connecticut Department of Revenue Services
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Sales and Use Taxes - Nexus
A tax of 6% is imposed by the State on most sales of tangible personal property and on services enumerated in Section 12-407 of the Connecticut General Statutes. Anyone engaged in business in Connecticut, which includes selling tangible personal property for storage, use or other consumption in this state, or selling taxable services, must register with the DRS for a Sales and Use Tax Permit. There are no county or municipal sales taxes in Connecticut. To obtain a Sales and Use Tax Permit, complete Form REG-1, Business Taxes Registration Application.
USE TAX
When the sales tax is not collected by the seller of the tangible goods or services and the goods or services were purchased for use in Connecticut, the consumer, whether an individual or a business, is obligated to pay a 6% use tax on the transaction. To report and remit use tax, use Form OP-186, Connecticut Individual Use Tax Return, or report with your annual income tax return. (Source:http://www.ct.gov/drs/cwp/view.asp?a=1430&q=265844) | | |
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CT Sales & Use Tax Ready References:
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Sales and use tax determination can be complicated. The risks of non-compliance are severe: State Audit, Penalties, Punitive Interest, and the shear time it takes to handle such!
With the ever increasing ease of making purchases on the internet, tax laws have become even more complex in the state's efforts to close loopholes and to fill revenue shortfalls.
Our experienced sales and use tax professional's services are available for:
Please Contact Us with your sales and use tax issues.
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Check Connecticut's Department of Revenue Services for updates: ct.gov/drs
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