A. You must remit the use tax liability for your purchases to DRS. You are required to file a Connecticut income tax return and report purchases made during the preceding calendar year on your Connecticut individual income tax return. If you are not required to file a Connecticut income tax return, report your tax liability on Form OP-186, Connecticut Individual 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.