Form OS-114 — Connecticut Sales and Use Tax Return

Rounding: You must round off cents to the nearest whole dollar on your return and schedules.
Column 1 Column 2 Column 3 Column 4
General Sales Meals and Beverages
Luxury Rental of Passenger
Motor Vehicles
6.35% Tax Rate 7.75% Tax Rate
7.35% Tax Rate 9.35% Tax Rate

1. Gross receipts from sales of goods … 1. .00 .00 .00
2. Gross receipts from leases and rentals … 2. .00 .00 .00
3. Gross receipts from labor and services … 3. .00
4. Goods purchased by your business subject to use tax … 4. .00 .00 .00
5. Leases and rentals by your business subject to use tax … 5. .00 .00 .00
6. Services purchased by your business subject to use tax … 6. .00
7. Total: Add Lines 1 through 6 … 7. .00 .00 .00 .00
8. Deductions. See instructions … 8. .00 .00 .00 .00
9. Subtract Line 8 from Line 7.

If zero or less, enter "0" … 9. .00 .00 .00 .00
10a. Amount of tax due:
Multiply Line 9 by Tax Rate … 10a. .00 .00 .00 .00

1. Total tax due: Add Line 10a, Columns 1, 2, 3, and 4 … 10.
2. Credits for any advance payment of tax for this period. See instructions … 11.
3. Net amount due: Subtract Line 11 from Line 10 … 12.
4. Interest + Penalty =  13.
5. Total amount due: Add Line 12 and Line 13 … 14.

Connecticut Sales and Use Tax Return
Department of Revenue Services
PO Box 5030
Hartford CT 06102-5030
OS114 0819W 01 9999
See Form O-88, Instructions for Form OS-114 Connecticut Sales and Use Tax Return.
For period ending Due date
Connecticut Tax Registration Number
(MMDDYYYY)

(MMDDYYYY)
Taxpayer Name Federal Employer Identification Number 
This return MUST be filed electronically!

Address (number and street), apartment number, PO Box Check here if:

DO NOT MAIL paper tax return to DRS.
Change of address:
Enter last business date:
(MMDDYYYY)
City, town, or post office State ZIP code Amended return:
   Final return:
Sign Here
Keep a copy of this return for your records.
Taxpayer's signature Title Date Telephone number Taxpayer's email Paid preparer's signature Paid preparer's address Date
This return MUST be filed electronically!
DO NOT MAIL paper tax return to DRS.
   
  
Declaration: I declare under the penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to the Department of Revenue Services (DRS) is a fine of not more than $5,000, imprisonment for not more than five years, or both. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge.
M M - D D - Y Y Y Y
M M - D D - Y Y Y Y

OS114 0819W 02 9999
File and pay Form OS-114 electronically. Visit portal.ct.gov/DRS-myconneCT to file your return electronically using myconneCT. Form OS‑114 must be filed and paid on or before the last day of the month following the end of the period.
If applicable, provide the following information:
Enter new mailing address: 

Enter new physical location (PO Box is not acceptable.):

• -


First return - Enter business start date:
Enter new trade name:

New owners must obtain a new Connecticut Tax Registration Number.
Enter new owner name:

Address:
M M - D D - Y Y Y Y

• -

Date sold:

M M - D D - Y Y Y Y
General Sales
Deductions (See instructions, Form O-88.) Meals and Beverages Luxury
6.35% Tax Rate

1. Sales for resale or sales through a registered marketplace facilitator
2. sales of goods … 15.
3. Sales for resale or sales through a registered marketplace facilitator
4. leases and rentals … 16.
5. Sales for resale or sales through a registered marketplace facilitator
6. labor and services … 17.
7. All newspapers and subscription sales of magazines and puzzle magazines … 18.
8. Trucks with GVW rating over 26,000 lbs. or used exclusively for carriage of interstate freight … 19.
9. Food for human consumption, food sold in vending machines, items purchased with food stamps … 21.
10. Sale of fuel for motor vehicles … 23.
11. Sales of electricity, gas, and heating fuel for residential dwellings 24.

For Utility and Heating Fuel

1. Sales of electricity ‑ $150 monthly charge per business 25.

Companies

1. Sales of electricity, gas, and heating fuel for manufacturing or agricultural production 26.
2. Aviation fuel … 27.
3. Tangible personal property to persons issued a Farmer Tax Exemption Permit … 29.
4. Machinery, its replacement, repair, component and enhancement parts, materials, tools and fuel for manufacturing … 30.
5. Machinery, materials, tools, and equipment used in commercial printing process or publishing … 31.
6. Vessels, machinery, materials, tools, and fuel for commercial fishing 32.

7.75% Tax Rate

OS114 0819W 03 9999
General Sales Meals and Beverages Luxury
6.35% Tax Rate

1. Out-of-state - sales of goods … 33.
2. Out-of-state - leases and rentals … 34.
3. Out-of-state - labor and services … 35.
4. Motor vehicles purchased by nonresidents … 36.
5. Prescription medicines and diabetic equipment … 37.
6. Nonprescription drugs and medicines … 38.
7. Sales to charitable or religious organizations ‑ sales of goods … 39.
8. Sales to charitable or religious organizations ‑ leases and rentals … 40.
9. Sales to charitable or religious organizations ‑ labor and services … 41.
10. Sales to federal, Connecticut, or municipal agencies ‑ sales of goods 42.
11. Sales to federal, Connecticut, or municipal agencies ‑ leases and rentals 43.
12. Sales to federal, Connecticut, or municipal agencies ‑ labor and services 44.
13. Items certified for air or water pollution abatement ‑ sales, leases, and rentals of goods … 45.
14. Nontaxable labor and services … 47.
15. Services between wholly-owned business entities (See instructions, Form O-88.) … 48.
16. Trade‑ins of all like-kind tangible personal property … 50.
17. Taxed goods returned within 90 days at the rate listed above in Columns 1 or 3 … 52.
18. Oxygen, blood plasma, prostheses, etc. ‑ sales, leases, rentals, or repair services of goods … 56.
19. Funeral expenses … 63.
20. Certain aircraft and repair services, repair or replacement parts for aircraft … 69.
21. Certain machinery under the Manufacturing Recovery Act of 1992 (See instructions, Form O-88.) … 71.
22. Machinery, equipment, tools, supplies, and fuel used in the biotechnology industry … 72.
23. Repair and maintenance services and fabrication labor to vessels … 73.

7.75% Tax Rate

OS114 0819W 04 9999

1. Computer and data processing services at 1% (See instructions, Form O‑88.) … 74.
2. Renovation and repair services to residential real property … 75.
3. Sales of qualifying items to direct payment permit holders … 77.
4. Sales of college textbooks … 78.
5. Sales tax holiday … 79.
6. Motor vehicles sold to active duty nonresident members of the armed forces at 4.5% (See instructions, Form O-88.) … 82.
7. For cigarette dealers only: Purchases of cigarettes taxed by a stamper or distributor … 83.
8. Sales of vessels, motors for vessels or trailers used for transporting vessels at 2.99%. Effective October 1, 2019, sales of dyed diesel marine fuel at 2.99%. (See instructions, Form O-88.) 84.

A. Other Adjustments - sales of goods … A.
(Describe:  )
B. Other Adjustments - leases and rentals … B.
(Describe:  )
C. Other Adjustments - labor and services … C.
(Describe:  )
Total Deductions:
Enter here and in Column 1, Line 8 on the front of this return …  General Sales Meals and Beverages Luxury 6.35% Tax Rate 7.75% Tax Rate Enter here and in Column 2, Line 8 on the front of this return …  Enter here and in Column 3, Line 8 on the front of this return … 