A. If you buy goods or services for use in Connecticut, you owe and must remit use tax on those purchases. You report the use tax liability for purchases you made during the preceding calendar year either on your Connecticut income tax return or Form OP-186.
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.