Connecticut State Department of Revenue Services

WEBINAR: DRS will be holding a webinar on Wednesday, July 30, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to car wash and motor vehicle repair services. 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