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

  Answer ID  
  Select a Category  
  Sales and Use Tax
    Use Tax

 Printer Friendly Version of This Answer  Print Answer

 Email This Answer  Email Answer
  Due date for individual use tax

Q. When must individuals pay the use tax?


A. You must file your Connecticut income tax return by April 15 for the preceding calendar year. If you are not required to file a Connecticut income tax return, you must pay the use tax using Form OP-186. You must file Form OP-186 by April 15 for any use tax liability in the preceding calendar year. You may file Form OP-186 for the entire year or you may file several returns throughout the year.


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 | home | Send Feedback

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