A. If you are registered for sales and use tax, you must file a sales and use tax return for every reporting period, even if you did not make any sales during that period or if you made sales that were not subject to tax. If you did not make any sales, complete the return and enter “0” on each line. If you made sales and were not required to collect the tax, enter your total sales on Lines 1-3 and then use the proper deduction line(s) on the back of the return to explain why you did not collect the tax. You can file electronically on the TSC-BUS or download, complete and mail in Form OS-114, Sales and Use Tax Return.
This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services. It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS). However, it is not intended to serve as a legal ruling.