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  Business use tax on purchases made for the use of the business

Q. Does a person engaged in a trade or business have to pay use tax on purchases made for use in the trade or business?


A. Yes. If the person makes taxable purchases of goods or services from an unregistered out-of-state retailer for use in a trade or business in Connecticut (such as office furniture, computers, and supplies), that person must register with DRS for business use tax purposes and report purchases on Form OS-114, Sales and Use Tax Return.

(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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