TSSN-35

This TSSN is obsoleted by AN 94(6)

Dear Sir/Madam:

Approximately eighty per cent of all assessments made by auditors of the Department of Revenue Services (DRS) are assessments for unreported and underreported Use Tax. If your business buys or leases supplies, computers, furniture, equipment or taxable services for its use from a company in Connecticut or another state which does not collect Connecticut Use Tax, you must report and pay Connecticut Use Tax directly to the State of Connecticut. Many businesses and individuals who do not understand and comply with Connecticut Use Tax laws incur large tax liabilities and are subject to significant penalties and interest.

DRS tax records indicate that professional and service-oriented businesses such as yours may be underreporting their Use Tax. Operation R.S.V.P. is an invitation from DRS to you to avoid possible penalty and prosecution for past due taxes by self-auditing your past Use Tax liability and paying overdue taxes during Connecticut Tax Amnesty, September 1 - November 30, 1990.

Please review the enclosed Use Tax brochure and the Application and Instructions for Connecticut Tax Amnesty. You can take advantage of the Department's unique invitation if you:

• Respond between September 1 - November 30, 1990;
• Self-assess your liability for Use Tax;
• View prior purchases carefully; and
• Pay the tax and interest due.

Remember: All business are subject to audit. If a DRS audit of your records after Amnesty results in Use Tax due, your business will be subject to penalties and interest as provided by Connecticut law.

For further information on Project R.S.V.P. or on Connecticut Tax Amnesty, please call Taxpayer Service, 1-800-382-9463 or (860) 297-5962. Please don't wait too long. Connecticut Tax Amnesty is only available until November 30, 1990.

Sincerely,

James F. Meehan, Commissioner

TSSN-35
Encl.