DRS: OS-114

OS-114, Sales and Use Tax Return. For tax periods beginning on or after January 1, 2014 Sales & Use Tax Returns MUST be electronically filed through the TAXPAYER SERVICE CENTER - TSC. Form OS-114 is due on or before the last day of the month following the end of the filing period.

If the return is mailed, the return must be postmarked on or before the due date.

If the due date falls on a Saturday, Sunday, or legal holiday, the next business day is the due date.  To find the form or further instructions, click here.


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Connecticut business taxpayers can electronically file most Connecticut business tax returns using the Taxpayer Service Center (TSC-BUS). The TSC is an interactive tool that provides a free, fast, easy, and secure way to conduct business with DRS. Click here for more information.