O-88, Instructions for Form OS-114 Sales and Use Tax Return

1 Department of Revenue Services State of connecticut O-88. (Rev. 04/16) Instructions for form OS-114 - connecticut Sales and Use Tax Return All monthly and quarterly filers must file form OS-114 and pay its associated taxes electronically. To request a waiver from the electronic filing requirement visit and complete form DRS-EWVR, Electronic Filing and Payment Waiver Request. Filing Instructions Pay by Credit Card or Debit Card: You may elect to pay your Businesses must complete and file form OS-114 , connecticut Sales tax liability using your American Express card, Discover . Sales and Use Tax Return , to report all Sales activity in card, MasterCard card, VISA card, or comparable debit connecticut , even if no Sales were made or no tax is due.

2 Both card. A convenience fee based on the total tax payment will taxable and nontaxable Sales must be reported in accordance be charged to your account by the credit card service provider. with your monthly, quarterly, or annual filing frequency assigned You will be informed of the amount of the fee and you may elect by the Department of Revenue Services (DRS). Quarterly to cancel the transaction. and monthly filers must file this Return and make payment At the end of the transaction you will be given a confirmation electronically through the Taxpayer Service Center (TSC) number for your records. There are three ways to pay by credit website at card: Timely returns may be filed by phone using the connecticut Login to your account in the TSC and select Make Payment Business Telefile System toll-free at 855-665-9471 or by Credit Card.

3 860-449-1011 (from Groton area). Late filed returns must Visit: and select State be filed through the TSC or on paper form OS-114 . Payments; or Only annual filers, or those granted an electronic filing and Call Official Payments Corporation toll-free at 1-800-487-4567. payment waiver, may file paper returns and make payment by check. Complete the Return in blue or black ink only. Do not Your payment will be effective on the date you make the charge. use grayed out fields. To request a one-year waiver from the Pay by Mail (for those authorized only): Make your check electronic filing requirement, visit payable to Commissioner of Revenue Services. Write your and complete form DRS-EWVR, Electronic Filing and connecticut Tax Registration Number on the front of your Payment Waiver Request.

4 Check to ensure it is applied to your account. Sign your check Any business that purchases taxable goods or services for use in and paper clip it to the front of your Return . DRS may submit connecticut and does not pay connecticut Sales Tax must pay your check to your bank electronically. Do not send cash. the connecticut Use Tax. The use tax rates are identical to the Mail paper returns and payment to: Sales tax rates. See Informational Publication 2015(16), Q & A Department of Revenue Services on the connecticut Use Tax for Businesses and Professions. State of connecticut Due Date PO Box 5030. Hartford CT 06102-5030. form OS-114 is due on or before the last day of the month following the end of the filing period. DRS will Return any improperly completed returns.

5 If the Return is mailed, the Return must be postmarked on or Rounding before the due date. You must round off cents to the nearest whole dollar on your Taxpayer Information returns and schedules. Round down to the next lowest dollar all amounts that include 1 through 49 cents. Round up to the next Enter the complete name and address of your business. Verify highest dollar all amounts that include 50 through 99 cents. that the correct Tax Registration Number, Federal Employer Identification Number, and period end date appear on the Return . Alternative Method If this is an amended Return , check the Amended Return box Use this alternative method to determine amounts for Lines 1, 2, and provide the correct figures and information for the reporting and 3 if you do not account for Sales tax separately from gross period.

6 If you made any payment of tax with the original Return , receipts. enter the tax amount on Line 11 (Do not include any penalty or Step 1: Deduct the total of all exempt Sales from gross receipts. interest amount). Step 2: Column 1 - For receipts subject to the tax rate, If you wish to close your Sales and Use Tax account, check the multiply the remaining balance by 94%. Final Return box and enter your last day of business. Column 2 - For receipts subject to the tax rate, Make address, trade name, or ownership changes on the multiply the remaining balance by appropriate lines. Column 3 - For receipts subject to the tax rate, Payment Options multiply the remaining balance by Pay Electronically: You can make a free direct payment at the Step 3: Add back the amount subtracted for exempt Sales .

7 Same time as filing your Return through the TSC. Upon completion Step 4: Enter total on applicable gross receipts line (Line 1, 2, or 3). of the Return , you will automatically be taken to the payment and the applicable Column (Column 1, 2, or 3). page where you may authorize DRS to electronically withdraw payment from your checking or savings account on any date up Successor's Liability until the due date. You will receive a confirmation number upon The purchaser of a business is liable for the taxes of the successful filing and may print a copy for your records. predecessor to the extent of the purchase price unless the You may also log into the TSC and use the Make Payment Only purchaser obtains form AU-712, Tax Clearance Certificate option to initiate a payment without a Return (to pay bills, returns, for Sales and Use Taxes, from DRS.)

8 See Conn. Gen. Stat. or make advance payments). Select the tax type and period. 12-424(2). New owners must obtain a new connecticut Tax You may also call the connecticut Business Telefile System Registration Number. toll-free at 855-665-9471 or 860-449-1011 (from Groton area). Responsible Person Liability Line 2 - Enter total gross receipts from the leasing and renting Responsible persons may be held liable for Sales and use taxes of tangible personal property. Include receipts from: incurred by their business under Conn. Gen. Stat. 12-414a. Royalties or periodic payments received;. For More Information Maintenance charges;. Visit the DRS website at or contact DRS at Cancellation charges;. 1-800-382-9463 ( connecticut calls outside the Greater Hartford Installation charges; and calling area only) or 860-297-5962 (from anywhere).

9 TTY, Shipping and delivery charges. TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911. Line 3 - Enter total gross receipts derived from the rendering of all services including but not limited to: Column Instructions a. Computer, data processing, and website services;. Use Column 1 to report Sales and purchases that are subject b. Credit information and reporting services;. to the general Sales tax rate of Include Sales and purchases subject to the reduced Sales tax rates of 1% for c. Employment agencies and agencies providing personnel computer and data processing services and on the sale of services;. a motor vehicle to a nonresident member of the United States d. Private investigation, protection, patrol work, watchman, armed forces serving on active duty in connecticut .

10 And armored car services excluding services of off-duty police officers and off-duty firefighters;. Use Column 2 to report Sales and purchases that are subject to the luxury Sales tax rate of Do not use grayed-out lines. e. Painting and lettering services;. Most motor vehicles exceeding $50,000; f. Photographic studio services;. Each piece of jewelry exceeding $5,000; g. Telephone answering services;. Each piece of clothing or pair of footwear exceeding $1,000; h. Stenographic services;. A handbag, luggage, umbrella, wallet, or watch exceeding i. Services to existing industrial, commercial, or income- $1,000. producing real property;. Use Column 3 to report rentals of passenger motor vehicles for 30 j. Business analysis, management, management consulting, consecutive days or less that are subject to the tax rate of and public relations services.