A. You must report any taxable purchases of goods or service made during the calendar year on which you did not pay Connecticut sales tax to the seller. For example, use this line to report taxable purchases made on the Internet or by mail order if the seller did not charge the Connecticut sales tax. For detailed information on the individual use tax, see IP 2009(33), Individual Use 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.