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.
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.