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Form OS114Department of Revenue Services PO Box 5030 Hartford CT 061025030 (Rev. 02/22) OS114 0819W 01 9999Connecticut Sales and Use Tax Returnee Form O88, Instructions for Form OS114 Connecticut.
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Ct sales tax form FAQ
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While the general sales and use tax rate is 6.35%, other rates are imposed under Connecticut law as follows: 1%
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Connecticut has a 6.35% statewide sales tax rate, and does not allow local governments to collect sales taxes. This means that the applicable sales tax rate is the same no matter where you are in Connecticut.
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Connecticut Tax Registration Number Locate your twelve-digit ( ) registration number on any previously filed state tax return (Form CT-941) or correspondence from CT Department of Revenue Services. Call the Department of Revenue Services: 860-297-5962.
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The entire purchase price of each article of clothing purchased for $50 or more is subject to the 6% sales and use tax rate....Examples of Clothing or Footwear That Are Exempt When Sold for Less Than $50: Antique clothing;Gloves;Rented uniforms;Arm warmers;Golf jackets;Sashes;19 more rows
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ingly, most states offer product-specific exemptions for items such as food, clothing, prescription medicines, and medical (prosthetic) devices. Those states that don't provide a complete exemption for these items often impose a lower tax rate on them. Exemptions based on type of purchaser.
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There is a long and detailed list of items that are not taxable, but generally, the following are tax exempt: Food for human consumption. Manufacturing machinery. Raw materials for manufacturing. Utilities and fuel used in manufacturing. Medical devices and services.
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Tangible products are taxable in Connecticut, with a few exceptions. These exceptions include certain groceries, some clothing, safety gear like firearm locks, child car seats and bike helmets, compact fluorescent bulbs, college textbooks, medical equipment and certain motor vehicles.
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Use tax applies to the purchase or lease of assets such as furniture, equipment, machines, instruments and computers. It also applies to the purchase of goods such as office supplies, paper, stationery items, certain publications, packaged software, and books which are used by the business.
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