The following tables below will help you calculate your use tax due for Connecticut.
The General Use Tax Rate is 6.35%, however there are certain items that qualify for a 1% rate (computer and data processing services) and others that require a 7.75% rate (motor vehicles exceeding $50,000, jewelry exceeding $5,000 each, clothing or footwear exceeding $1,000 each and handbags, luggage, wallet, etc. exceeding $1,000 each). Use the following worksheets to determine the use tax amount per each tax rate.
Use the following table for General Use Tax at 6.35% rate: (Columns 2 and 3 are for the product description and the retailer)
| Column 1 | Column 4 | Column 5 | Column 6 | Column 7 |
|---|---|---|---|---|
| Date of Purchase | Purchase Price |
CT Tax Due (Column 4 x 0.0635) |
Taxes Paid |
Balance Due (Col 5 - Col 6) |
Use the following table for purchases of Computer and Data Processing Services taxed at 1% rate: (Columns 2 and 3 are for the product description and the retailer)
| Column 1 | Column 4 | Column 5 | Column 6 | Column 7 |
|---|---|---|---|---|
| Date of Purchase | Purchase Price |
CT Tax Due (Column 4 x 0.01) |
Taxes Paid |
Balance Due (Col 5 - Col 6) |
Use the following table for purchases of vessels, motors for vessels, and trailers to transport vessels taxed at 2.99% rate:(Columns 2 and 3 are for the product description and the retailer)
| Column 1 | Column 4 | Column 5 | Column 6 | Column 7 |
|---|---|---|---|---|
| Date of Purchase | Purchase Price |
CT Tax Due (Column 4 x 0.0299) |
Taxes Paid |
Balance Due (Col 5 - Col 6) |
Use the following table for purchases of at the 7.75% tax rate:(Columns 2 and 3 are for the product description and the retailer)
- Most motor vehicles exceeding $50,000;
- Each piece of jewelry exceeding $5,000;
- Each piece of clothing or pair of footwear exceeding $1,000; AND
- A handbag, luggage, umbrella, wallet, or watch exceeding $1,000
| Column 1 | Column 4 | Column 5 | Column 6 | Column 7 |
|---|---|---|---|---|
| Date of Purchase | Purchase Price |
CT Tax Due (Column 4 x 0.0775) |
Taxes Paid |
Balance Due (Col 5 - Col 6) |