Form OS-114 (SUT) "Connecticut Sales and Use Tax Return" - Connecticut

What Is Form OS-114?

Form OS-114 (SUT), Connecticut Sales and Use Tax Return, is a document that all individuals, businesses, and organizations registered for sales and use taxes in the State of Connecticut must file to report their sales activity in the state. They have to do reports based on this form monthly, quarterly, and annually.

Alternate Name:

  • CT Form OS-114.

CT Form OS-114 has to be completed and filed on or before the last day of the month following the end of the filing period. The filer must report all their taxable and nontaxable sales. The form must be submitted even if during the reporting period no sales were made or no tax is due.

This form was released by the Connecticut Department of Revenue Services and the latest version was issued on December 1, 2018. A Form OS-114 fillable version is available for download below.

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Form OS-114 Instructions

The main instructions for this form may be found in the Form O-88, Instructions for Form OS-114, Connecticut Sales and Use Tax Return, but a short summary of the Form OS-114 instructions are the following:

  1. The return must be completed in blue or black ink only, and grayed-out fields should not be used. In case of paper returns filing the staples are not allowed to use.
  2. Information about the taxpayer should be indicated, including the complete name and address of the organization, its Tax Registration Number, Federal Employer Identification Number, ending period, and due date.
  3. Columns from 1 through 4 are used to report general sales, meals and beverage sales, luxury purchases, and rentals of passenger motor vehicles appropriately.
  4. The taxpayer should fill in all relevant lines, including Totals:
    • Indicate the gross receipts from sales and the subjects to use tax on Lines 1-6, and the total on Line 7;
    • Report total deductions on Line 8;
    • Enter the total tax due on Line 10;
    • Indicate the plastic bag fee, the net amount due, the sum of the interest and penalty, and the total amount due on Lines 11a-14.4
  5. The taxpayer must sign the form, indicate the date, their telephone number, and email.
  6. If the paid preparer fills out the form, their signature, address and date should be entered in the appropriate lines.
  7. If applicable, the filer should provide information about the company's changes such as new mailing address, physical location, trade name, or ownership changes.
  8. Deductions. The filer must item all nontaxable sales on the appropriate deduction lines from 15 through 84. Lines A, B, and C are used for describing any other deductions not mentioned. Total Deductions should be calculated and indicated below.
  9. Quarterly and monthly reports must be submitted electronically through the Taxpayer Service Center (TSC) website. Annual reports and filers granted an electronic filing waiver should file paper returns. If the filer mails the return, it should be postmarked on or before the due date to be considered timely.

Where to Mail Form OS-114?

The completed Connecticut Sales and Use Tax Form must be sent by mail to the Connecticut Department of Revenue Services at the following address: Department of Revenue Services, PO Box 5030 Hartford, Connecticut 06102-5030.

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Download Form OS-114 (SUT) "Connecticut Sales and Use Tax Return" - Connecticut

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Form OS-114 (SUT)
Department of Revenue Services
PO Box 5030
Hartford CT 06102-5030
Connecticut Sales and Use Tax Return
(Rev. 12/18)
OS114 0718W 01 9999
See Form O-88, Instructions for Form OS-114 Connecticut Sales and Use Tax Return. Type or print. Complete the return in blue or black ink only. Do not use grayed-out fields.
For period ending
Due date
Connecticut Tax Registration Number
_ _ _ _ _ _ _ _ _ _ _ _ _
M
M
-
D
D
-
Y
Y
Y
Y
M
M
-
D
D
-
Y
Y
Y
Y
Federal Employer Identification Number
Taxpayer Name
_ _ _ _ _ _ _ _ _
This return MUST be filed electronically!
Address (Number and street), apartment number, PO Box
DO NOT MAIL paper tax return to DRS.
City, town, or post office
ZIP code
State
Check here if this is
an amended return.
Final Return
Enter last business date:
If applicable, provide the following information:
M
M
-
D
D
-
Y
Y
Y
Y
Column 1
Column 2
Column 3
Rounding: You must round off cents to the nearest whole dollar
on your return and schedules.
6.35% Tax Rate
7.75% Tax Rate
9.35% Tax Rate
1. Gross receipts from sales of goods...................................1.
.00
.00
2. Gross receipts from leases and rentals..............................2.
.00
.00
.00
3. Gross receipts from labor and services..............................3.
.00
4. Goods purchased by your business subject to use tax....4.
.00
.00
5. Leases and rentals by your business subject to use tax....5.
.00
.00
.00
6. Services purchased by your business subject to use tax...6.
.00
7. Total: Add Lines 1 through 6 ..........................................7.
.00
.00
.00
8. Deductions. See instructions ............................................8.
.00
.00
.00
9. Subtract Line 8 from Line 7. If zero or less, enter “0”.........9.
.00
.00
.00
10a. Amount of tax due: Multiply Line 9 by Tax Rate............10a.
.00
.00
.00
10. Total tax due: Add Line 10a, Columns 1, 2, and 3. ......................................................................................................10.
.00
11. For amended return only, enter tax paid on prior return. ............................................................................................11.
.00
12. Net amount of tax due: Subtract Line 11 from Line 10. ..............................................................................................12.
.00
13. Interest
+ Penalty
=
13.
.00
14. Total amount due: Add Line 12 and Line 13. ...............................................................................................................14.
.00
Declaration:
I declare under the penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of my knowledge and belief, it
is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to the Department of Revenue Services (DRS) is a fine of not more than $5,000,
imprisonment for not more than five years, or both. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge.
Taxpayer’s signature
Title
Date
Telephone number
Sign Here
This return MUST be filed electronically!
_ _ _ _ _ _ _ _ _ _
Keep a
M M - D D - Y Y Y Y
Taxpayer’s email
copy of
DO NOT MAIL paper tax return to DRS.
this return
for your
Paid preparer’s signature
Paid preparer’s address
Date
records.
M M - D D - Y Y Y Y
Form OS-114 (SUT)
Department of Revenue Services
PO Box 5030
Hartford CT 06102-5030
Connecticut Sales and Use Tax Return
(Rev. 12/18)
OS114 0718W 01 9999
See Form O-88, Instructions for Form OS-114 Connecticut Sales and Use Tax Return. Type or print. Complete the return in blue or black ink only. Do not use grayed-out fields.
For period ending
Due date
Connecticut Tax Registration Number
_ _ _ _ _ _ _ _ _ _ _ _ _
M
M
-
D
D
-
Y
Y
Y
Y
M
M
-
D
D
-
Y
Y
Y
Y
Federal Employer Identification Number
Taxpayer Name
_ _ _ _ _ _ _ _ _
This return MUST be filed electronically!
Address (Number and street), apartment number, PO Box
DO NOT MAIL paper tax return to DRS.
City, town, or post office
ZIP code
State
Check here if this is
an amended return.
Final Return
Enter last business date:
If applicable, provide the following information:
M
M
-
D
D
-
Y
Y
Y
Y
Column 1
Column 2
Column 3
Rounding: You must round off cents to the nearest whole dollar
on your return and schedules.
6.35% Tax Rate
7.75% Tax Rate
9.35% Tax Rate
1. Gross receipts from sales of goods...................................1.
.00
.00
2. Gross receipts from leases and rentals..............................2.
.00
.00
.00
3. Gross receipts from labor and services..............................3.
.00
4. Goods purchased by your business subject to use tax....4.
.00
.00
5. Leases and rentals by your business subject to use tax....5.
.00
.00
.00
6. Services purchased by your business subject to use tax...6.
.00
7. Total: Add Lines 1 through 6 ..........................................7.
.00
.00
.00
8. Deductions. See instructions ............................................8.
.00
.00
.00
9. Subtract Line 8 from Line 7. If zero or less, enter “0”.........9.
.00
.00
.00
10a. Amount of tax due: Multiply Line 9 by Tax Rate............10a.
.00
.00
.00
10. Total tax due: Add Line 10a, Columns 1, 2, and 3. ......................................................................................................10.
.00
11. For amended return only, enter tax paid on prior return. ............................................................................................11.
.00
12. Net amount of tax due: Subtract Line 11 from Line 10. ..............................................................................................12.
.00
13. Interest
+ Penalty
=
13.
.00
14. Total amount due: Add Line 12 and Line 13. ...............................................................................................................14.
.00
Declaration:
I declare under the penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of my knowledge and belief, it
is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to the Department of Revenue Services (DRS) is a fine of not more than $5,000,
imprisonment for not more than five years, or both. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge.
Taxpayer’s signature
Title
Date
Telephone number
Sign Here
This return MUST be filed electronically!
_ _ _ _ _ _ _ _ _ _
Keep a
M M - D D - Y Y Y Y
Taxpayer’s email
copy of
DO NOT MAIL paper tax return to DRS.
this return
for your
Paid preparer’s signature
Paid preparer’s address
Date
records.
M M - D D - Y Y Y Y
Form OS-114 Page 2 (Rev. 12/18)
See instructions (Form O-88) before completing.
OS114 0718W 02 9999
_ _ _ _ _ _ _ _ _ _ _ _ _
CT Tax Registration #
All quarterly and monthly filers must file Form OS-114 and pay its associated taxes electronically. Visit portal.ct.gov/TSC to file your return electronically
using the TSC or call 855-665-9471 or 860-449-1011 (from Groton area) to file your return using Telefile. To request a one-year waiver from this electronic
filing requirement visit www.ct.gov/drs/TSCfiling to complete Form DRS-EWVR, Electronic Filing and Payment Waiver Request. Form OS-114 must be
filed and paid on or before the last day of the month following the end of the period.
If applicable, provide the following information:
Enter new mailing address:
Enter new physical location (PO Box is not acceptable.):
-
-
Enter new trade name:
First return - Enter business start date:
M
M
-
D
D
-
Y
Y
Y
Y
New owners must obtain a new Connecticut Tax Registration Number.
Enter new owner name:
Date sold:
-
-
M
M
-
D
D
-
Y
Y
Y
Y
Address:
Column 2
Column 1
Deductions
7.75% Tax Rate
6.35% Tax Rate
.00
.00
15. Sales for resale or sales through a registered marketplace facilitator- sales of goods ................ 15.
.00
.00
16. Sales for resale or sales through a registered marketplace facilitator- leases and rentals .......... 16.
.00
17. Sales for resale or sales through a registered marketplace facilitator- labor and services .......... 17.
.00
18. All newspapers and subscription sales of magazines and puzzle magazines..............................18.
.00
19. Trucks with GVW rating over 26,000 lbs. or used exclusively for carriage of interstate freight.....19.
21. Food for human consumption, food sold in vending machines, items purchased with food
.00
stamps...........................................................................................................................................21.
.00
23. Sale of fuel for motor vehicles........................................................................................................23.
.00
24. Sales of electricity, gas, and heating fuel for residential dwellings................................................24.
For Utility & Heating
.00
25. Sales of electricity - $150 monthly charge per business................................................................25.
Fuel Companies
26. Sales of electricity, gas, and heating fuel for manufacturing or
.00
agricultural production....................................................................................................26.
Only
.00
27. Aviation fuel...................................................................................................................................27.
.00
29. Tangible personal property to persons issued a Farmer Tax Exemption Permit...........................29.
30. Machinery, its replacement, repair, component and enhancement parts,
.00
materials, tools and fuel for manufacturing...................................................................................................30.
.00
31. Machinery, materials, tools, and equipment used in commercial printing process or publishing 31.
.00
32. Vessels, machinery, materials, tools, and fuel for commercial fishing...........................................32.
Form OS-114 Page 3 (Rev. 12/18)
See instructions (Form O-88) before completing.
OS114 0718W 03 9999
_ _ _ _ _ _ _ _ _ _ _ _ _
CT Tax Registration #
Column 1
Column 2
6.35% Tax Rate
7.75% Tax Rate
.00
.00
33. Out-of-state - sales of goods..........................................................................................................33.
.00
.00
34. Out-of-state - leases and rentals....................................................................................................34.
.00
35. Out-of-state - labor and services....................................................................................................35.
.00
.00
36. Motor vehicles or vessels purchased by nonresidents..................................................................36.
.00
37. Prescription medicines and diabetic equipment............................................................................37.
.00
38. Nonprescription drugs and medicines...............................................................................................38.
.00
.00
39. Charitable or religious organizations - sales of goods...................................................................39.
.00
.00
40. Charitable or religious organizations - leases and rentals.............................................................40.
41. Charitable or religious organizations - labor and services.............................................................41.
.00
42. Federal, Connecticut, or municipal agencies - sales of goods..........................................................42.
.00
.00
43. Federal, Connecticut, or municipal agencies - leases and rentals................................................43.
.00
.00
44. Federal, Connecticut, or municipal agencies - labor and services................................................44.
.00
45. Items certified for air or water pollution abatement - sales, leases, and rentals of goods.............45.
.00
47. Nontaxable labor and services......................................................................................................47.
.00
48. Services between wholly owned business entities........................................................................48.
.00
50. Trade-ins of all like-kind tangible personal property......................................................................50.
.00
.00
52. Taxed goods returned within 90 days at the rate listed above in Columns 1 or 2.........................52.
.00
.00
56. Oxygen, blood plasma, prostheses, etc. - sales, leases, rentals, or repair services of goods......56.
.00
63. Funeral expenses.........................................................................................................................63.
.00
69. Repair services, repair and replacement parts for aircraft, and certain aircraft...........................69.
.00
Form OS-114 Page 4 (Rev. 12/18)
See instructions (Form O-88) before completing.
OS114 0718W 04 9999
_ _ _ _ _ _ _ _ _ _ _ _ _
CT Tax Registration #
Column 2
Column 1
7.75% Tax Rate
6.35% Tax Rate
.00
71. Certain machinery under the Manufacturing Recovery Act of 1992 (See instructions, Form O-88)...71.
.00
72. Machinery, equipment, tools, supplies, and fuel used in the biotechnology industry..................72.
.00
73. Repair and maintenance services and fabrication labor to vessels.............................................73.
.00
74. Computer and data processing services at 1% (See instructions, Form O-88.)..........................74.
.00
75. Renovation and repair services to residential real property.........................................................75.
.00
.00
77. Sales of qualifying items to direct payment permit holders..........................................................77.
.00
78. Sales of college textbooks............................................................................................................78.
79. Sales tax holiday..........................................................................................................................79.
.00
82. Motor vehicles sold to active duty nonresident members of the armed forces at 4.5%
.00
.00
(See instructions, Form O-88.) ....................................................................................................... 82.
.00
83. For cigarette dealers only: Purchases of cigarettes taxed by a stamper or distributor. ................. 83.
84. Sales of vessels, motors for vessels or trailers used for transporting vessels at 2.99%,
.00
effective July 1, 2018 (See instructions, Form O-88.) .................................................................... 84.
.00
.00
A. Other Adjustments - sales of goods
(Describe: ) A.
.00
.00
B. Other Adjustments - leases and rentals
(Describe: ) B.
C. Other Adjustments - labor and services
(Describe: ) C.
.00
.00
.00
Total Deductions: Enter here and on Line 8 on the front of this return..................................................
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