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
    Filing and Completing the Return

 Printer Friendly Version of This Answer  Print Answer

 Email This Answer  Email Answer
  Filling out the sales tax return - can tax paid on goods I sold be deducted?

Q. I paid tax when I purchased the goods that I resold. May I deduct the tax I paid on these goods when I file the sales tax return?


A. The purpose of a sales and use tax return is to report your gross sales and to pay the tax that you collected or should have collected from your customer on those sales. You may not deduct any expenses related to the sale including but not limited to sales tax you paid on goods or services. If you make purchases of goods or services that you will resell in the regular course of business, you should purchase those goods without paying sales tax by issuing a Connecticut resale certificate to your supplier. See IP 2009(15), Notice to Retailers on Sales and Use Tax Resale Certificates, for information on making sales for resale.

(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.

  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.