INSTRUCTIONS: CONNECTICUT SALES AND USE TAX RETURN (Form OS-114)
All Connecticut businesses must regularly file a sales and use tax return even if they have no tax due. This form OS-114 is found on the website of the government of Connecticut, along with Form O-88, which contains detailed instructions for its completion.
Connecticut Sales And Use Tax Return OS-114 Step 1: At the top right hand corner of the form, enter the end date of the period for which you are filing, your state tax registration number, your Federal Employer Identification Number and the due date for your return.
Connecticut Sales And Use Tax Return OS-114 Step 2: If you are filing an amended return, check the box indicating this.
Connecticut Sales And Use Tax Return OS-114 Step 3: Enter your address in the blank provided.
Connecticut Sales And Use Tax Return OS-114 Step 4: On line one, enter your gross receipts from sales.
Connecticut Sales And Use Tax Return OS-114 Step 5: On line two, enter your gross receipts from leases and rentals.
Connecticut Sales And Use Tax Return OS-114 Step 6: On line three, enter your gross receipts from labor and services.
Connecticut Sales And Use Tax Return OS-114 Step 7: On line four, enter the cost of all goods purchased on which no state sales tax was paid, making them liable to use tax. Do the same for leases and rentals on line five and services on line six.
Connecticut Sales And Use Tax Return OS-114 Step 8: Add lines one through six. Enter the sum on line seven.
Connecticut Sales And Use Tax Return OS-114 Step 9: Turn the page over and complete the table provided to determine the total of all deductions you may claim. Transfer the resulting figure to line eight.
Connecticut Sales And Use Tax Return OS-114 Step 10: Subtract line eight from line seven and enter the difference on line nine. If you obtain a negative number from this calculation, enter "0."
Connecticut Sales And Use Tax Return OS-114 Step 11: Multiply line nine by .06 to determine your tax owed. Enter this on line 10.
Connecticut Sales And Use Tax Return OS-114 Step 12: Lines 11 and 12 are only for those filing an amended return.
Connecticut Sales And Use Tax Return OS-114 Step 13: Lines 13 and 14 are only for those paying their tax late.
