NOTICE: Taxpayers are strongly encouraged to visit the DRS website for answers to many questions. You may also email DRS at drs@po.state.ct.us. If contacting DRS by phone, please plan for wait times that may be longer than usual. Frequently Asked Questions

Sales and Use Tax Returns

Name Description Revised Date Due Date
OS-114 Sales and Use Tax Return -For periods on and after October 1, 2019 10/2019 Varies
O-88 Instructions for OS-114 -For periods on and after October 1, 2019 10/2019 N/A

 

Name Description Revised Date Due Date
OS-114 Sales and Use Tax Return - For periods on and after August 1, 2019 08/2019 Varies
O-88 Instructions for OS-114 - For periods on and after August 1, 2019 08/2019 N/A

 

Name  Description  Revised Date  Due Date 
OS-114 Sales and Use Tax Return - For periods on and before July 31, 2019 12/2018 Varies
O-88 Instructions for OS-114 - For periods on and before July 31, 2019 12/2018 N/A


Tax Chart

Name  Description  Revised Date  Due Date 
OR-149 Sales and Use Tax Rate Chart 11/2019 N/A


Other Sales Tax Forms