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  
  Help  
 
 Search by Category View Category Hierarchy
    
  Search Tips 
   
    

   
  Answer ID  
477
  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
 
  Reporting sales made at a group antique or craft shop
  Question
 

Q. I have a booth at an antique shop with many dealers. The shop makes the sales and collects the tax.  Do I have to file a return?

  Answer
 

A. Yes, Both the shop and the vendors must file Form OS-114, Sales and Use Tax Return. The shop must include all sales as gross receipts on Form OS-114, Line 1, and pay the sales tax on behalf of the vendors. Each vendor must include the gross receipts from the sales made on its behalf through the shop on Form OS-114, Line 1, and deduct those sales on the return using Line A, Other Adjustments - Sales of Goods. Each vendor must include on Line A the statement "Sales made and tax collected by (name of shop and the shop's Connecticut Tax Registration Number)." The shops and the vendors are held jointly and severally liable for the payment of sales tax.

(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 | CT.gov home | Send Feedback

State of Connecticut Disclaimer and Privacy Policy. Copyright © 2002, 2003, 2004 State of Connecticut.