Connecticut State Department of Revenue Services

DRS offices will be closed on Monday, January 18th, 2021, a state holiday.

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- Walk-in services at all DRS branch office locations remain suspended.

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Sales and Use Tax Returns

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

Name Description Revised Date Due Date
OS-114 Sales and Use Tax Return 09/2020 Varies
O-88 Instructions for OS-114 09/2020 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