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Category: Connecticut

Connecticut Use Tax Information and Worksheet

Use Tax is an additional tax for goods or services purchased out-of-state such as mail order, telephone or online (Internet) purchases shipped to Connecticut but Connecticut did not collect on the sales tax.

 

The General Use Tax Rate is 6.35%, however there are certain items that qualify for a 1% rate and others that require a 7% rate.  Use the following worksheets to determine the use tax amount per each tax rate.

 

Use the following table for General Use Tax at 6.35% rate

 

Column 1 Column 2Column 3Column 4Column 5
Date of Purchase Purchase Price 

CT Tax Due

(Column 2 x 0.0635) 

Taxes Paid

Balance Due

(Col 5 - Col 6) 

     
     
     
  Column 5 Total..............  

 

Use the following table for purchases of Computer and Data Processing Services taxed at 1% rate

 

Column 1 Column 2Column 3Column 4Column 5
Date of Purchase Purchase Price 

CT Tax Due

(Column 2 x 0.01) 

Taxes Paid

Balance Due

(Col 5 - Col 6) 

     
     
     
   Column 5 Total..............  

 

Use the following table for purchases of at the 7% tax rate:

* Most motor vehicles exceeding $50,000;

* A vessel exceeding $100,000 purchased between July 1, 2011 and June 30, 2013;

* Each piece of jewelry exceeding $5,000;

* Each piece of clothing or pair of footwear exceeding $1,000; AND

* A handbag, luggage, umbrella, wallet, or watch exceeding $1,000

 

Column 1 Column 2Column 3Column 4Column 5
Date of Purchase Purchase Price 

CT Tax Due

(Column 2 x 0.07) 

Taxes Paid

Balance Due

(Col 5 - Col 6) 

     
     
     
   Column 5 Total..............