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. Legislation passed in 2014 changes the due date for filing and paying Connecticut sales and use tax from the last day of the month to the 20th of the month following the close of the reporting period.  

 

To provide fair notice of this change and a reasonable opportunity to make any required systems changes, the Department of Revenue Services (DRS) will implement this legislation for tax periods beginning on or after January 1, 2015.  The filing and payment due date for taxes impacted by this change will be:

 

MONTHLY: February 20, 2015. Filing due dates are the 20th day of the month following the end of the filing period.

 

QUARTERLY: April 20, 2015. Filing due dates are the 20th day of January, April, July and October.

 

ANNUAL: January 20, 2016. Filing due dates are the 20th day of January.

 

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.