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  Sales and Use Tax
    Filing and Completing the Return

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  Reporting sales when no tax collected
  Question
 

Q. I didn’t charge any tax because my sales were not taxable (or because the buyer had a sales tax exemption), can I just put all "0's" on the return and sign it?

  Answer
 

A. No. You must show the total gross receipts of all of your sales on Lines 1-3 and the complete the proper deduction lines on the return to show why tax was not charged. You must also retain in your records proper documentation showing the sale was exempt from tax. For example, if your gross receipts from sales of goods was $10,000 for the period, report the $10,000 on Line 1. If $5,000 of the sales was exempt from tax because you shipped the goods directly to the buyer in another state, enter $5,000 on Line 33 "out-of-state - sales of goods". If the remaining $5,000 in goods was sold to a nonprofit organization, enter $5,000 on Line 40, "charitable or religious organizations - sales of goods". (Be sure you maintain records documenting all exempt sales.)

(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.

 
 
 
  
 
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