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  Use tax when sales tax was paid in another state on purchase

Q. What if I buy taxable goods or services in another state and the vendor charges sales tax for the other state?


A. If the goods or services were purchased for use in Connecticut and the tax due and paid to the other state is less than the Connecticut tax, you must report and pay the difference between the Connecticut tax and the tax paid to the other state. If the tax paid to the other state is equal to or more than the Connecticut tax, you owe no use tax to Connecticut.

Example: You purchased a $1,000 refrigerator in another state, and paid $50 tax to that state. If you bought the refrigerator for use in Connecticut, you owe Connecticut use tax. The Connecticut tax of $63.50 ($1,000 X 6.35%) is reduced to $13.50, after allowing $50 credit for the tax paid to the other state. If no tax was paid to the other state, the Connecticut use tax is $63.50. 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.

(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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