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use tax

Use tax is a tax imposed by state taxing authorities on the purchase of goods outside the taxpayer’s state of residence when sales tax is not collected on the transaction. Use taxes are generally designed to discourage the purchase of goods that are not subject to sales tax.

In Connecticut (CT), use tax complements the state sales tax. It is imposed on the storage, use, or other consumption of tangible personal property or services that are purchased from an out-of-state retailer or through an online transaction where no sales tax has been paid. The use tax rate in Connecticut is the same as the sales tax rate, which is currently 6.35%. This tax applies to individuals and businesses alike and is intended to ensure tax fairness between in-state and out-of-state purchases, thereby preventing a disadvantage to Connecticut merchants. Taxpayers are required to report and pay use taxes on their Connecticut income tax return or through the Department of Revenue Services if no income tax return is filed. Failure to pay use tax may result in interest charges and penalties.

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Taxes

use tax

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Taxes

use tax

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