NOTICE: DRS offices will be closed Monday, May 27, 2019, in observance of Memorial Day.

Search Department of Revenue Services Filtered Topic Search

CT Use Tax for Individuals


Use Tax is the tax you are required to pay when you purchase a taxable good or service for use in Connecticut on which you did not pay sales tax to a retailer.

For the current tax year:

Individuals can file paper Form OP-186 or report their Use Tax electronically when filing Form CT-1040 Individual Income Tax return using one of the following online options:

For previous tax years:

Individuals can pay the CT Use Tax by using paper Form OP-186 or by amending that year’s income tax return online by filing the Form CT-1040X - Amended Income Tax Return for Individuals using the TSC.

More information on electronic filing is available here.

Use Tax information is available in the IP 2019(3) Q&A on the Connecticut Individual Use Tax.

If you require personal tax preparation advice, contact a qualified tax professional.