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Connecticut Sales and Use,
Business Use and Room Occupancy Tax Filing Page
Forms Instructions: Select form the following to view or download form instructions:

Is your Company Out of Business / Filing Final Return?  If you are filing a final return and wish to place your account number permanently out of business with the Department of Revenue Services, file your return as usual using the TSC. Once completed, return to the TSC Main Menu and under the Business Profile section, select the “Close Business or Tax Types” link. Follow the prompts to completion.

Form O-88, Instructions for Form OS-114

Form OP-210, Room Occupancy Tax Return

Disaggregated Sales Tax Report Instructions                          

Additional Line Help for Forms:

Sales and Use Tax Return

Amending a Sales and Use Tax Return

Room Occupancy Tax Return

Amending a Room Occupancy Tax Return

Disaggregated Sales Tax

Business Use Tax Return

Is your Company Out of Business / Filing Final Return?

Form OS-114, Sales and Use Tax Return

Line(s) 1, 2, and 3 Do not include sales tax collected on Lines 1, 2, and 3.

Line 3 Include total receipts from computer and data processing services. See instructions for Line 74 on Form O-88.

Line(s) 4, 5, and 6 Use tax is the tax you pay when you have not paid sales tax on taxable items you purchased and you will not resell.  Do not include inventory.

Line 8 Report nontaxable sales only.

Line 13a Calculation of Late Electronic Payment Penalty: The penalty for underpayment of tax is 2% for returns not more than five calendar days late, 5% for returns more than five calendar days late but not more than 15 calendar days late, and 10% for returns more than 15 calendar days late. 

NOTE: The penalty as shown on this return filed in the TSC is based upon you making payment of the tax due electronically on the same date as you file this return. 

  • If you pay late but do not make the payment electronically, the penalty for late payment of sales and use tax is 15% of the tax due or $50, whichever is greater.
  • If you make the payment electronically but you pay later than the date you file the return, the penalty may increase.  See Line 13a instructions above for electronic payment penalty calculation.

Pursuant to Connecticut General statute Sec 12-35i 7;  any person filing a return and owing tax for a taxable period prior to December 2012, shall be subject to a 25% penalty of the tax owed.  This penalty CANNOT be waived.

All amnesty eligible original returns with a post mark date on or after April 14, 2014 will be assessed the 25% penalty.

Line 13b For late payment of tax: Multiply the tax due by 1% (.01) per month from the due date times number of months late.            

Line 23 This deduction is only for motor vehicles fuel you have sold.  Do not include motor vehicle fuel you have purchased. 

Line(s) 24, 25, and 26 This deduction is for businesses that are utility and heating fuel companies only.  

Line(s) A, B, and C Contractors: See examples in Contractors' Guide to Sales and Use Taxes. IP 2006(35).

AMENDING A FILING Choose this option to report corrected amounts for a filing period that a return has already been filed. If any tax due was paid with the original filing, and you have not already cancelled the payment yourself, you may enter the amount of tax paid on Line 11 (Prior Payments) of the Form OS-114, Sales and Use Tax Return.

Form OP-210, Room Occupancy Tax Return

Line 1 For more information, see PS 2003(1), Application of Sales and Use Taxes and the Room Occupancy Tax to the Hotel and Motel Industry.

Is your Company Out of Business / Filing Final Return?

Line 3a Calculation of Late Electronic Payment Penalty: The penalty for underpayment of tax is 2% for returns not more than five calendar days late, 5% for returns more than five calendar days late but not more than 15 calendar days late, and 10% for returns more than 15 calendar days late.

NOTE: The penalty as shown on this return filed in the TSC is based upon you making payment of the tax due electronically on the same date as you file this return. 

    Line 3b For late payment of tax: Multiply the tax due by 1% (.01) per month from the due date times number of months late.

                                                                    

    AMENDING A FILING Choose this option to report corrected amounts for a filing period that a return has already been filed. If any tax due was paid with the original filing, and you have not already cancelled the payment yourself, you may enter the amount of tax paid on Line 3 (Prior Payments) of the Form OP-210, Room Occupancy Tax Return.

    You must remit any taxes that you collect.  If you collected more than the tax due as reported on Total Amount Due line, enter the excess tax on this line.  Only enter the excess tax you collected.  Please enter the excess tax you collected over the amount due, not the total tax collected.
     
    Disaggregated Sales Tax Report Filing Instructions

    Purpose

    Complete the Disaggregated Sales Tax Report to provide sales tax information in a manner that breaks down consolidated filings by each municipality where a retailer maintains a location.  The report must contain sales and sales tax information for each quarter of the fiscal year beginning July 1 and ending June 30 for the period you are filing.

    The report must be filed annually as required under Conn. Gen. Stat. §12-408d. The due date is no later than October 1st. This report does not replace the filing of the monthly, quarterly, or annual Form OS-114, Sales and Use Tax Return, by the consolidated sales tax filer.

    Definitions

    • Total number of affiliates means the number of establishments that have filed together on a consolidated basis and for which a seller’s permit has been issued.
    • Total number of municipalities in which sales occurred means the number of municipalities in which the retailer maintains one or more locations.
    • Gross receipts from the sale of goods means the total amount reported on Form OS-114, Line 1, during each calendar quarter. Note: If reporting gross receipts at more than one tax rate (6.35%, 7.0%) enter the totals from all amounts entered on line 1.
    • Sales of goods for resale means the total amount reported on Form OS-114, Line 15, during each calendar quarter for all tax rates.
    • Gross amount of tax due means the total amount reported on Form OS-114, Line 10a, during each calendar quarter for all tax rates

    General Instructions

    For each municipality in which the taxpayer maintains one or more locations, provide information on the gross receipts from the sales of goods in Column A, the amount of sales of goods for resale in Column B, and gross amount of tax due attributable to that municipality in Column C. The information provided must be summarized by calendar quarters.

    The totals in each column for all municipalities should equal the totals for the year of gross receipts, sales of goods for resale, and the gross amount of tax due reported on consolidated sales tax returns filed for the year.

    Additional Information

    Please review Information Publication 2007(23), Disaggregated Sales Tax Report, for more information on filing requirements for the Disaggregated Sales Tax Report.