Connecticut State Department of Revenue Services

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

Sales and Use Tax Returns

Filers of Form OS-114BUT must now use Form OS-114

File electronically on myconneCT

Name
 Description
 Revised Date Due Date
OS-114 Sales and Use Tax Return 02/2022  Varies
O-88 Instructions for OS-114 07/2022 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