Use Tax is an additional tax for goods or services purchased out-of-state such as mail order, telephone or online (Internet) purchases shipped to Connecticut but Connecticut did not collect on the sales tax.
The General Use Tax Rate is 6.35%, however there are certain items that qualify for a 1% rate and others that require a 7% rate. 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
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 |
|---|---|---|---|---|
| Date of Purchase | Purchase Price | CT Tax Due (Column 2 x 0.0635) | Taxes Paid | Balance Due (Col 5 - Col 6) |
| Column 5 Total | .............. |
Use the following table for purchases of Computer and Data Processing Services taxed at 1% rate
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 |
|---|---|---|---|---|
| Date of Purchase | Purchase Price | CT Tax Due (Column 2 x 0.01) | Taxes Paid | Balance Due (Col 5 - Col 6) |
| Column 5 Total | .............. |
Use the following table for purchases of at the 7% tax rate:
- 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 2 | Column 3 | Column 4 | Column 5 |
|---|---|---|---|---|
| Date of Purchase | Purchase Price | CT Tax Due (Column 2 x 0.07) | Taxes Paid | Balance Due (Col 5 - Col 6) |
| Column 5 Total | .............. |