To file Connecticut Form OS-114, log in to the Department of Revenue Services’ myconneCT portal, enter your gross receipts, deductions, and tax due broken out by rate category for the reporting period, then submit and pay electronically in the same session. Paper filing is not permitted for active retailers.1Connecticut Department of Revenue Services. Form OS-114 Connecticut Sales and Use Tax Return The return is due on or before the last day of the month following the close of your filing period, and it must be filed for every period on your schedule, even one with no sales.
When Your OS-114 Is Due
DRS assigns your filing frequency based on how much sales tax you collect in a year:
- Annual filers: less than $1,000 in sales tax per year.
- Quarterly filers: $1,001 to $4,000 per year.
- Monthly filers: more than $4,000 per year.
Whichever frequency applies, the deadline is the last day of the month after the reporting period ends.2Connecticut State Department of Revenue Services. Sales and Use Tax Information January activity for a monthly filer is due by the last day of February. A quarterly return for January through March is due by April 30. If the due date lands on a weekend or legal holiday, you have until the next business day.
Zero-sales periods still require a return. Skipping one because you owe nothing is treated the same as a missed filing.
What to Gather Before You File
You need an active Sales and Use Tax Permit from DRS, which is what gives you a Tax Registration Number to log in with. The permit costs $100 and renews automatically every two years at no charge, as long as your account has no outstanding liabilities or unfiled returns.3Department of Revenue Services. Sales Tax Information for New Connecticut Businesses
Pull together the numbers you’ll enter on the return:
- Gross receipts for the period: total dollars from all sales, leases, and rentals, including sales that will end up exempt. Do not include the sales tax you collected from customers.
- Deductions with documentation: sales for resale (backed by a resale certificate from the buyer), sales to exempt organizations (backed by an exemption certificate such as CERT-100 or CERT-109), sales of statutorily exempt goods like most unprepared food and prescription drugs, returned merchandise refunds, and bad debts you previously reported as taxable.4Connecticut Department of Revenue Services. Connecticut Sales and Use Tax Certificate of Exemption CERT-100
- Taxable sales broken out by rate, because OS-114 requires you to report each rate category separately.
- Use tax owed on taxable goods or services your business bought from vendors who did not collect Connecticut tax. Businesses report use tax on the OS-114 alongside collected sales tax.5Connecticut State Department of Revenue Services. Individual Use Tax Information
The Rate Categories
Connecticut’s general rate is 6.35%, but several categories carry different rates and must be reported separately:2Connecticut State Department of Revenue Services. Sales and Use Tax Information
- 6.35% on most tangible personal property and taxable services.
- 7.35% on meals and certain beverages.
- 7.75% on luxury goods: most motor vehicles priced above $50,000, jewelry (real or imitation) above $5,000, and clothing, footwear, handbags, luggage, umbrellas, wallets, or watches above $1,000.6Connecticut General Assembly. OLR Backgrounder – Connecticut Sales and Use Tax
- 9.35% on rentals of a passenger motor vehicle for 30 consecutive calendar days or less.
- 1% on computer and data processing services purchased by a business for business use.
Subtract deductions from gross receipts to get your net taxable amount in each category, multiply each by the applicable rate, and sum the results. That total is what you owe for the period.
Sales Made Through a Marketplace
If you sell through Amazon, eBay, Etsy, or a similar platform, the marketplace facilitator is generally treated as the retailer and handles the collection and remittance itself.7Justia Law. Connecticut Code Title 12 Chapter 219 – Section 12-408e You can exclude those sales from your OS-114 only if your contract with the facilitator says the facilitator will collect and remit Connecticut tax on your behalf, or you have received a completed Certificate of Collection (Form DRS-055) from the facilitator confirming it is registered with DRS.8CT.gov. Marketplace Facilitators and Sellers Certificate of Collection Keep that certificate on file. Without it, DRS can come back for the tax.
Filing on myconneCT, Step by Step
Log in at the myconneCT portal using your Tax Registration Number and credentials. Select the sales and use tax account and choose the return for the period you’re filing.
The portal walks you through the OS-114 in order. Enter your gross receipts first. Then work through the deductions section, entering each allowable deduction against the appropriate line. The system will compute your net taxable amount.
Enter the taxable amounts in each rate bucket (6.35%, 7.35%, 7.75%, 9.35%, 1%) and the corresponding tax. Add any use tax your business owes on purchases where the seller did not collect Connecticut tax. Review the calculated total, confirm the figures against your worksheet, and submit.
Paying What You Owe
Payment happens in the same session. Accepted methods:
- ACH Debit, where DRS pulls the funds from the bank account you designate.
- ACH Credit, where you initiate the transfer from your bank to DRS.
- Credit card, which carries a convenience fee from the processor.
Keep the confirmation. If you filed a zero return, submit it anyway; the confirmation is your proof.
If You Need to Fix a Return
Discovering an error later does not require a different form. Log back in to myconneCT, start a new OS-114 for the same period, check the amended return box, and enter the corrected figures.9CT.gov. Instructions for Form OS-114 Sales and Use Tax Return If the correction produces additional tax, pay it right away so interest stops accruing.
What Late Filing Costs You
Filing late, paying late, or both triggers a penalty on the unpaid tax, with a minimum of $50.10Justia Law. Connecticut Code Title 12 Chapter 208 – Section 12-229 Interest runs at 1% per month, or any fraction of a month, on unpaid tax from the original due date until you pay in full. A payment made partway through a month still incurs a full month’s interest.
Willful noncompliance is a different level of exposure. Willfully failing to collect the tax, file a return, or keep required records is a criminal offense punishable by a fine of up to $1,000, up to one year of imprisonment, or both.11Justia Law. Connecticut Code Title 12 Chapter 219 – Section 12-428 Liability can reach individuals: corporate officers, partners, and employees whose duty it was to collect or remit the tax can be held personally responsible.
Keep Your Records
Hold on to everything that supports the numbers on the return for at least three years from the extended due date.12Connecticut eRegulations. Sec. 12-2-12 Recordkeeping and Record Retention That means sales invoices, purchase orders, register tapes, bank statements, the worksheets you used to prepare each OS-114, and every exemption and resale certificate that backs a deduction. Electronic records are acceptable if they show the same detail as paper: vendor name, product description, price, and tax status.
If DRS audits you and a claimed deduction has no supporting certificate, the deduction is disallowed and you owe the tax plus interest. Exempt sales and resale transactions get the closest look, because that is where most reporting errors sit.
If You Stop Filing
Once you’re registered, DRS expects a return every period on your schedule until you formally close the account. If your business shuts down or stops making taxable sales in Connecticut, close the sales tax account through myconneCT: open the More menu, find Close Accounts under the Taxpayer Update group, and follow the prompts. File every outstanding return through your final date of business first; the closure will not process otherwise.13Business.CT.gov. Business Dissolution – Close Your Sales and Use Tax After the account is closed, destroy the sales and use tax permit.