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  Purchases subject to individual use tax

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


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.

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