Notification letters sent to online purchasers who owe CT use tax
Several online retailers who did not charge CT Sales tax have provided the DRS with records of their sales going back several years. Letters have been mailed notifying those CT taxpayers that they owe “Use Tax” to the state for those purchases.
If you received such a letter from the CT DRS, follow the instructions and submit the tax payment as outlined in the letter as soon as possible. Delaying the payment of the use tax liability will only increase the interest owed and potentially the penalty as well.
Some online retailers who did not collect CT sales tax have contacted their Connecticut customers detailing their purchase history and directing them to the CT DRS. If you are aware of online purchases made from 2014-2016 and have not yet received a letter from DRS, please complete the 2016 form OP-186. Mail the completed form and remit payment to:
Connecticut Department of Revenue Services
Audit Division – Compliance Support Unit
Attn: Use Tax
450 Columbus Blvd., Ste 1
Hartford, CT 06103-1837
You are still responsible for paying the use tax liability even if you did not receive a letter from the CT DRS. Additional information and instructions for paying the use tax are outlined here.