A. Generally, if the item is not purchased from a retailer, the Connecticut Department of Motor Vehicles collects the use tax when you register a motor vehicle, snowmobile, or vessel. Individuals must report the use tax liability on aircraft on your Connecticut income tax return or on Form OP-186.
If you do not intend to register your motor vehicle, snowmobile, or vessel immediately after you purchase it, individuals must report the use tax liability for purchases made during the prior calendar year on your Connecticut income tax return or Form OP-186. Businesses report use tax liability on aircraft on Form OS-114.
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.