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.
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.