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Connecticut DRS Form Instructions

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
Luxury Rental of Passenger
Motor Vehicles6.35% 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. .00
  2. Credits for any advance payment of tax for this period. See instructions. 11. .00
  3. Net amount due: Subtract Line 11 from Line 10. 12. .00
  4. Interest + Penalty =  13. .00
  5. Total amount due: Add Line 12 and Line 13. 14. .00

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

Deductions (See instructions, Form O-88.)

  1. Sales for resale or sales through a registered marketplace facilitator
  2. sales of goods 15. .00 .00 .00
  3. Sales for resale or sales through a registered marketplace facilitator
  4. leases and rentals 16. .00 .00
  5. Sales for resale or sales through a registered marketplace facilitator
  6. labor and services 17. .00
  7. All newspapers and subscription sales of magazines and puzzle magazines 18. .00
  8. Trucks with GVW rating over 26,000 lbs. or used exclusively for carriage of interstate freight 19. .00
  9. Food for human consumption, food sold in vending machines, items purchased with food stamps 21. .00 .00
  10. Sale of fuel for motor vehicles 23. .00
  11. Sales of electricity, gas, and heating fuel for residential dwellings 24. .00
  12. Sales of electricity - $150 monthly charge per business 25. .00
  13. Sales of electricity, gas, and heating fuel for manufacturing or agricultural production 26. .00
  14. Aviation fuel 27. .00
  15. Tangible personal property to persons issued a Farmer Tax

Exemption Permit 29. .00

  1. Machinery, its replacement, repair, component and enhancement parts, materials, tools and fuel for manufacturing 30. .00
  2. Machinery, materials, tools, and equipment used in commercial printing process or publishing 31. .00
  3. Vessels, machinery, materials, tools, and fuel for commercial fishing 32. .00

For Utility and Heating Fuel
Companies
Enter new mailing address:
Enter new physical location (PO Box is not acceptable.):
Enter new trade name: First return - Enter business start date:
New owners must obtain a new Connecticut Tax Registration Number.
Enter new owner name: Date sold:
OS114 0819W 02 9999
If applicable, provide the following information:
Address:

  • -
  • -

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.





M M - D D - Y Y Y Y
M M - D D - Y Y Y Y

  1. Out-of-state - sales of goods 33. .00 .00 .00
  2. Out-of-state - leases and rentals 34. .00 .00
  3. Out-of-state - labor and services 35. .00
  4. Motor vehicles purchased by nonresidents 36. .00 .00
  5. Prescription medicines and diabetic equipment 37. .00
  6. Nonprescription drugs and medicines 38. .00
  7. Sales to charitable or religious organizations - sales of goods 39. .00 .00 .00
  8. Sales to charitable or religious organizations - leases and rentals 40. .00 .00
  9. Sales to charitable or religious organizations - labor and services 41. .00
  10. Sales to federal, Connecticut, or municipal agencies - sales of goods 42. .00 .00 .00
  11. Sales to federal, Connecticut, or municipal agencies - leases and rentals 43. .00 .00
  12. Sales to federal, Connecticut, or municipal agencies - labor and services 44. .00
  13. Items certified for air or water pollution abatement - sales, leases, and rentals of goods 45. .00
  14. Nontaxable labor and services 47. .00
  15. Services between wholly-owned business entities

(See instructions, Form O-88.) 48. .00

  1. Trade-ins of all like-kind tangible personal property 50. .00 .00
  2. Taxed goods returned within 90 days at the rate listed above in

Columns 1 or 3 52. .00 .00

  1. Oxygen, blood plasma, prostheses, etc. - sales, leases, rentals, or repair services of goods 56. .00
  2. Funeral expenses 63. .00
  3. Certain aircraft and repair services, repair or replacement parts for aircraft 69. .00
  4. Certain machinery under the Manufacturing Recovery Act of 1992

(See instructions, Form O-88.) 71. .00

  1. Machinery, equipment, tools, supplies, and fuel used in the biotechnology industry 72. .00
  2. Repair and maintenance services and fabrication labor to vessels 73. .00

OS114 0819W 03 9999

  1. Computer and data processing services at 1%

(See instructions, Form O-88.) 74. .00

  1. Renovation and repair services to residential real property 75. .00
  2. Sales of qualifying items to direct payment permit holders 77. .00 .00
  3. Sales of college textbooks 78. .00
  4. Sales tax holiday 79. .00
  5. Motor vehicles sold to active duty nonresident members of the armed forces at 4.5% (See instructions, Form O-88.) 82. .00 .00
  6. For cigarette dealers only: Purchases of cigarettes taxed by a stamper or distributor. 83. .00
  7. 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. .00

A. Other Adjustments - sales of goods A. .00 .00 .00
(Describe:  )
B. Other Adjustments - leases and rentals B. .00 .00
(Describe:  )
C. Other Adjustments - labor and services C. .00
(Describe:  )
Total Deductions:
Enter here and in Column 1, Line 8 on the front of this return.  .00
Enter here and in Column 2, Line 8 on the front of this return.  .00
Enter here and in Column 3, Line 8 on the front of this return.  .00
OS114 0819W 04 9999

Source: official text