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Sales And Use Tax Return OS-114 - Connecticut
| Sales And Use Tax Return Form. This is a Connecticut form and can be used in Sales And Use Tax Department Of Revenue Services Statewide . |
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Department of Revenue Services PO Box 5030 Hartford CT 06102-5030 (Rev. 07/11) Form OS-114 Sales and Use Tax Return For period ending See Form O-88, Instructions for Form OS-114 Sales and Use Tax Return. Connecticut Tax Registration Number Federal Employer Identification Number Due date DRS use only Check here if this is an amended return. Rounding: You must round off cents to the nearest whole dollars on your return and schedules. If you do not round, DRS will disregard the cents. File your return electronically using the TSC. Go to www.ct.gov/TSC. 1 2 3 4 5 6 7 8 9 Gross receipts from sales of goods 1 Column A 6.0% Tax Rate on or before June 30, 2011 Column B 6.35% Tax Rate on or after July 1, 2011 Complete the return in blue or black ink only. Column D Column C 9.35% Tax Rate 7% Tax Rate on or after on or after July 1, 2011 July 1, 2011 Gross receipts from leases and rentals 2 Gross receipts from labor and services 3 Goods purchased by your business subject to use tax Leases and rentals by your business subject to use tax Services purchased by your business subject to use tax Total: Add Lines 1 through 6. Deductions. See instructions. Subtract Line 8 from Line 7. If zero or less, enter "0". 4 5 6 7 8 9 10a 10b 11 12 = 13 14 First return - Enter business start date: ________________________ New owners must obtain a new Connecticut Tax Registration Number. 10a Amount of tax due: Multiply Line 9 by Tax Rate. 10b Total tax due: Add Line 10a, Columns A through D. 11 For amended return only, enter tax paid on prior return. 12 Net amount of tax due: Subtract Line 11 from Line 10b. 13 Interest ________________________+ Penalty ________________________ 14 Total amount due: Add Line 12 and Line 13. If applicable, provide requested information below. Final return - check here Enter last business date: ______________ Enter new mailing address: _________________________________ Enter new owner information: Name: _________________________________________________ Address: ________________________________________________ _________________________________________________________ Enter new physical location: _________________________________ (PO Box is not acceptable.) _________________________________ _________________________________________________________ Date sold: _______________________________________________ Enter new trade name: ____________________________________ Declaration: I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to DRS is a fine of not more than $5,000, imprisonment for not more than five years, or both. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge. Taxpayer's signature Title Telephone number Paid preparer's signature Paid preparer's address ( ) Date Date American LegalNet, Inc. www.FormsWorkFlow.com See Form O-88, Instructions for Form OS-114 Sales and Use Tax Return, before completing. Column A 6.0% Tax Rate on or before June 30, 2011 Column B 6.35% Tax Rate on or after July 1, 2011 Column C 7.0 % Tax Rate on or after July 1, 2011 Deductions 15 Sales for resale - sales of goods 16 Sales for resale - leases and rentals 17 Sales for resale - labor and services 18 All newspapers and subscription sales of magazines and puzzle magazines 15 16 17 18 19 Trucks with GVW rating over 26,000 lbs. or used exclusively for carriage of interstate freight 19 21 Food for human consumption, food sold in vending machines, items purchased with food stamps 23 Sale of fuel for motor vehicles 24 Sales of electricity, gas, and heating fuel for residential dwellings 25 Sales of electricity - $150 monthly charge per business 21 23 Utility & Heating 24 25 26 27 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 47 48 50 52 Fuel Companies Only 26 Sales of electricity, gas, and heating fuel for manufacturing or agricultural production 27 Aviation fuel 29 Tangible personal property to persons issued a Farmer Tax Exemption Permit 30 Machinery, its replacement, repair, component & enhancement parts, materials, tools, & fuel for manufacturing 31 Machinery, materials, tools, and equipment used in commercial printing process or publishing 32 Vessels, machinery, materials, tools, and fuel for commercial fishing 33 Out-of-state - sales of goods 34 Out-of-state - leases and rentals 35 Out-of-state - labor and services 36 Motor vehicles or vessels purchased by nonresidents 37 Prescription medicines and diabetic equipment - sales of goods 38 Nonprescription medicines - sales of goods 39 Charitable or religious organizations - sales of goods 40 Charitable or religious organizations - leases and rentals 41 Charitable or religious organizations - labor and services 42 Federal, Connecticut, or municipal agencies - sales of goods 43 Federal, Connecticut, or municipal agencies - leases and rentals 44 Federal, Connecticut, or municipal agencies - labor and services 45 Items certified for air or water pollution abatement - sales, leases, and rentals of goods 47 Nontaxable labor and services 48 Services between wholly owned business entities 50 Trade-ins of all like-kind tangible personal property 52 Taxed goods returned within 90 days at the rate listed above in Columns A, B or C 56 Oxygen, blood plasma, prostheses, etc. - sales, leases, rentals, or repair services of goods 56 58 Printed material for future delivery out of state 59 Articles of clothing or footwear under $50 60 Material and components for noncommercial production of clothing 63 Funeral expenses 69 Repair services, repair and replacement parts for aircraft, and certain aircraft 71 Certain machinery under the Manufacturing Recovery Act of 1992 72 Machinery, equipment, tools, supplies, and fuel used in the biotechnology industry 73 Repair and maintenance services and fabrication labor to vessels 74 Computer and data processing services at 1% (See instructions, Form 0-88.) 75 Renovation and repair services to residential real property 77 Sales of qualifying items to direct payment permit holders 78 Sales of college textbooks 79 Sales tax holiday 81 Residential weatherization products and compact fluorescent light bulbs 82 Motor vehicles sold to active duty nonresident members of the armed forces at 4.5% A B C Other Adjustments - sales of goods (Desc
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