Connecticut Department of Revenue Services
Return to CT.Gov Home
State of Connecticut Department of Revenue Services
About UsPrograms and ServicesPublicationsFormsContact UsHome
Taxpayer Answer Center
 Frequently Asked Questions 
 
Email DRS
 
 My Mailbox 
  show accessible links  
  Help  
 
 Search by Category View Category Hierarchy
    
  Search Tips 
   
    

   
  Answer ID  
411
  Select a Category  
  Sales and Use Tax
    Use Tax

 Printer Friendly Version of This Answer  Print Answer

 Email This Answer  Email Answer
 
  Purchases subject to individual use tax
  Question
 

Q. On what kinds of goods or services must I pay use tax?

  Answer
 

A. You must pay use tax on nonexempt tangible personal property, whether purchased or leased. Examples of taxable tangible personal property include items of clothing and footwear, automobiles, appliances, furniture, jewelry, cameras, DVRs, computers, and computer software. Some taxable services include repair services to your television, motor vehicle or computer; landscaping services for your home; or reupholstering services for your household furniture.

(Updated: 2015)

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.


 
 
 
  
 
  Users who viewed this answer have also viewed
 
Back to Search Results
  Back to Search Results  


Home | CT.gov home | Send Feedback

State of Connecticut Disclaimer and Privacy Policy. Copyright © 2002, 2003, 2004 State of Connecticut.