Ct Form Os 114 – Fill Out and Use This PDF

The CT OS 114 form, officially titled the Connecticut Sales and Use Tax Return, is a crucial document for businesses operating within the state. It's designed for reporting gross receipts, taxable purchases, deductions, and calculating the sales and use tax owed to the Department of Revenue Services. This form, revised in September 2020, emphasizes electronic filing, outlining a range of taxable items and specific instructions for accurate completion to ensure compliance with Connecticut tax regulations.

If you're responsible for managing the tax obligations of a business in Connecticut, understanding how to accurately fill out the CT OS 114 form is essential. Click the button below to start filling out the form correctly and securely today.

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Ct Form Os 114 PDF Details

The Form OS-114, a critical document for Connecticut businesses, serves as the state's Sales and Use Tax Return, mandated by the Department of Revenue Services. This form, specifically revised in September 2020, plays a pivotal role in the tax administration process by requiring businesses to report their gross receipts from sales of goods, leases, rentals, and services. It is uniquely structured to accommodate various tax rates applicable to general sales, meals and beverages, luxury items, and the rental of passenger motor vehicles. Completing this form with precision is crucial, as it involves calculating deductions, determining the total tax due, and adhering to specific guidelines for rounding off cents to the nearest dollar. Additionally, it covers the computation of interest and penalties, if any, culminating in the declaration of the total amount due. The form underscores the importance of electronic filing, explicitly instructing taxpayers not to mail paper returns and highlighting the transition to digital platforms for tax compliance. Furthermore, it addresses scenarios such as address changes, business closures, or ownership transfers, requiring updated information to ensure accurate tax records. The inclusion of a section for the declaration under penalty of law emphasizes the legal obligation of the taxpayer or preparer to submit a truthful and complete return, thereby underlining its significance in upholding tax law integrity.

Question	Answer
Form Name	Ct Form Os 114
Form Length	4 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	1 min
Other names	ct os 114, ct form os 114, ct sales use tax return, form os 114 fillable

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Department of Revenue Services PO Box 5030

Hartford CT 06102-5030

(Rev. 09/20)

OS114 0819W 01 9999

Form OS-114

Connecticut Sales and Use Tax Return

See Form O-88, INSTRUCTIONS FOR FORM OS-114 CONNECTICUT SALES AND USE TAX RETURN. Type or print. Complete the return in blue or black ink only. Do not use grayed-out fields. Do not use staples.

For period ending		Due date
	(MMDDYYYY) 		(MMDDYYYY)

Taxpayer Name

This return MUST be filed electronically!

Address (number and street), apartment number, PO Box

DO NOT MAIL paper tax return to DRS.

City, town, or post office	State	ZIP code
		

Connecticut Tax Registration Number

Federal Employer Identification Number



Check here if:

Change of address:

Enter last business date:

Amended return:

(MMDDYYYY)

Final return:

Rounding: You must round off cents to		Column 1		Column 2	Column 3	Column 4
Rounding: You must round off cents to		General Sales		Meals and Beverages	Luxury	Rental of Passenger
the nearest whole dollar on your return		General Sales		Meals and Beverages	Luxury	Rental of Passenger
the nearest whole dollar on your return		6.35% Tax Rate	(Effective 10/1/19. See instructions.)		7.75% Tax Rate	Motor Vehicles
and schedules.				7.35% Tax Rate		9.35% Tax Rate
1.	Gross receipts from	1.	.00	.00	.00
	sales of goods	1.	.00	.00	.00
2.	Gross receipts from	2.	.00		.00	.00
2.	Gross receipts from
	leases and rentals
3.	Gross receipts from	3.	.00
	labor and services	3.	.00
4.	Goods purchased by your business	4.	.00	.00	.00
	subject to use tax	4.	.00	.00	.00
5.	Leases and rentals by your business	5.	.00		.00	.00
	subject to use tax	5.	.00		.00	.00
6.	Services purchased by your business	6.	.00
	subject to use tax	6.	.00
7.	Total: Add Lines 1 through 6	7.	.00	.00	.00	.00
			.00	.00	.00	.00
8.	Deductions. See instructions	8.	.00	.00	.00	.00
			.00	.00	.00	.00
9.	Subtract Line 8 from Line 7.	9.	.00	.00	.00	.00
	If zero or less, enter “0”	9.	.00	.00	.00	.00
10a. Amount of tax due:		10a.	.00	.00	.00	.00
	Multiply Line 9 by Tax Rate	10a.	.00	.00	.00	.00
10.	Total tax due: Add Line 10a, Columns 1, 2, 3, and 4				10.	.00
						.00
11a.	Plastic Bag Fee: Total Number of Plastic Bags			× $ 0.10 =	 11a.	.00
						.00
11.	For amended return only, enter tax paid on prior return				11.	.00
						.00
12.	Net amount due: Subtract Line 11 from the sum of Line 10 and Line 11a				12.	.00
						.00
13.	Interest	+ Penalty		=	 13.	.00
						.00
14.	Total amount due: Add Line 12 and Line 13				14.	.00
						.00

Declaration: I declare under the 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 the Department of Revenue Services (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.

Sign Here

Keep a copy of this return for your records.

Taxpayer’s signatureTitleDateTelephone number



Taxpayer’s email

This return MUST be filed electronically!

Paid preparer’s signature

Paid preparer’s address

Date



DO NOT MAIL paper



tax return to DRS.



M M - D D - Y Y Y Y

Form OS-114

Page 2 of 4 (Rev. 09/20)

OS114 0819W 02 9999

See instructions (Form O-88) before completing.

Connecticut Tax	 _ _ _ _ _ _ _ _ _ _ _ _ _
Registration Number

All quarterly and monthly filers must file Form OS-114 and pay its associated taxes electronically. Visit portal.ct.gov/DRS-myconneCT to file your return electronically using myconneCT. Form OS-114 must be filed and paid on or before the last day of the month following the end of the period.

If applicable, provide the following information:

Enter new mailing address: 

Enter new physical location (PO Box is not acceptable.): 

Enter new trade name: 

First return - Enter business start date: 

New owners must obtain a new Connecticut Tax Registration Number.

Enter new owner name: 

Date sold: 

Address:

Deductions (See instructions, Form O-88.)

15.	Sales for resale or sales through a registered marketplace facilitator
	- sales of goods	15.
16.	Sales for resale or sales through a registered marketplace facilitator
	- leases and rentals	16.
17.	Sales for resale or sales through a registered marketplace facilitator
	- labor and services	17.
18.	All newspapers and subscription sales of magazines and puzzle
	magazines	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	21.
23.	Sale of fuel for motor vehicles	23.

Column 1		Column 2	Column 3
General Sales		Meals and Beverages	Luxury
6.35% Tax Rate	(Effective 10/1/19. See instructions.)		7.75% Tax Rate
		7.35% Tax Rate
	.00	.00	.00
	.00		.00
	.00		.00

.00

.00.00

.00

24.Sales of electricity, gas, and heating fuel for residential dwellings

25.Sales of electricity - $150 monthly charge per business

26.Sales of electricity, gas, and heating fuel

for manufacturing or agricultural production

For Utility	24.

and Heating Fuel

Companies 25.

Only

26.

.00

27.	Aviation fuel	27.
29.	Tangible personal property to persons issued a Farmer Tax
	Exemption Permit	29.
30.	Machinery, its replacement, repair, component and enhancement
	parts, materials, tools and fuel for manufacturing	30.
31.	Machinery, materials, tools, and equipment used in commercial
	printing process or publishing	31.
32.	Vessels, machinery, materials, tools, and fuel for commercial fishing	32.

.00

Form OS-114

Page 3 of 4 (Rev. 09/20)

OS114 0819W 03 9999

See instructions (Form O-88) before completing.

Connecticut Tax	_ _ _ _ _ _ _ _ _ _	_ _ _
Registration Number 	_ _ _ _ _ _ _ _ _ _	_ _ _
Registration Number 
Column 1	Column 2	Column 3
General Sales	Meals and Beverages	Luxury
6.35% Tax Rate	(Effective 10/1/19. See instructions.)	7.75% Tax Rate
	7.35% Tax Rate

33.	Out-of-state - sales of goods	33.
34.	Out-of-state - leases and rentals	34.
35.	Out-of-state - labor and services	35.
36.	Motor vehicles or vessels purchased by nonresidents	36.
37.	Prescription medicines and diabetic equipment	37.
38.	Nonprescription drugs and medicines	38.
39.	Sales to charitable or religious organizations - sales of goods	39.
40.	Sales to charitable or religious organizations - leases and rentals	40.
41.	Sales to charitable or religious organizations - labor and services	41.
42.	Sales to federal, Connecticut, or municipal agencies - sales of goods	42.

43.Sales to federal, Connecticut, or municipal agencies - leases and rentals 43.

44.Sales to federal, Connecticut, or municipal agencies - labor and services 44.

45.Items certified for air or water pollution abatement - sales, leases,

	and rentals of goods	45.
47.	Nontaxable labor and services	47.
48.	Services between wholly-owned business entities
	(See instructions, Form O-88.)	48.
50.	Trade-ins of all like-kind tangible personal property	50.
52.	Taxed goods returned within 90 days at the rate listed above in
	Columns 1 or 3	52.
56.	Oxygen, blood plasma, prostheses, etc. - sales, leases, rentals,
	or repair services of goods	56.
63.	Funeral expenses	63.
69.	Certain aircraft and repair services, repair or replacement parts
	for aircraft	69.
71.	Certain machinery under the Manufacturing Recovery Act of 1992
	(See instructions, Form O-88.)	71.
72.	Machinery, equipment, tools, supplies, and fuel used in the
	biotechnology industry	72.
73.	Repair and maintenance services and fabrication labor to vessels	73.

.00	.00	.00
.00		.00
.00
.00		.00

.00

.00	.00	.00
.00		.00
.00
.00	.00	.00
.00		.00

.00

.00	.00
.00	.00

.00

Form OS-114

Page 4 of 4 (Rev. 09/20)

OS114 0819W 04 9999

See instructions (Form O-88) before completing.

Connecticut Tax	_ _ _ _ _ _ _ _ _ _	_ _ _
Registration Number 	_ _ _ _ _ _ _ _ _ _	_ _ _
Registration Number 
Column 1	Column 2	Column 3
General Sales	Meals and Beverages	Luxury
6.35% Tax Rate	(Effective 10/1/19. See instructions.)	7.75% Tax Rate
	7.35% Tax Rate

74.	Computer and data processing services at 1%
	(See instructions, Form O-88.)	74.
75.	Renovation and repair services to residential real property	75.
77.	Sales of qualifying items to direct payment permit holders	77.
78.	Sales of college textbooks	78.
79.	Sales tax holiday	79.
82.	Motor vehicles sold to active duty nonresident members of the armed
	forces at 4.5% (See instructions, Form O-88.)	82.
83.	For cigarette dealers only: Purchases of cigarettes taxed by a
	stamper or distributor	83.

84.Sales of vessels, motors for vessels or trailers used for transporting vessels at 2.99%. Effective October 1, 2019, sales of dyed diesel

	marine fuel at 2.99%. (See instructions, Form O-88.)		84.
A.	Other Adjustments - sales of goods		A.
	(Describe:		)
B.	Other Adjustments - leases and rentals		B.
	(Describe:		)

.00

.00		.00
.00
.00
.00	.00	.00
.00		.00

C. Other Adjustments - labor and services	C.	.00
		.00
(Describe: 	)
Total Deductions:
Enter here and in Column 1, Line 8 on the front of this return		.00
		.00
Enter here and in Column 2, Line 8 on the front of this return			.00
			.00
Enter here and in Column 3, Line 8 on the front of this return				.00
				.00

How to Edit Ct Form Os 114 Online for Free

With the objective of making it as quick to apply as possible, we developed the PDF editor. The whole process of creating the os 114 will be hassle-free in case you check out the next actions.

Step 1: Choose the orange button "Get Form Here" on the following webpage.

Step 2: As soon as you have accessed the os 114 edit page, you will notice all options you can take regarding your file at the top menu.

The next sections will compose the PDF document that you will be filling in:

Complete the Total Add Lines through, Deductions See instructions, Subtract Line from Line, If zero or less enter, a Amount of tax due, Multiply Line by Tax Rate a, Total tax due Add Line a Columns, a Plastic Bag Fee, Total Number of Plastic Bags, For amended return only enter tax, Net amount due Subtract Line, Interest, Penalty, Total amount due Add Line and, and Declaration I declare under the field with all the data demanded by the program.

Jot down the appropriate details when you are on the Keep a copy of this return for, This return MUST be filed, Paid preparers signature, DO NOT MAIL paper, Paid preparers address tax return, Date, and M M D D Y Y Y Y segment.

The Form OS Page of Rev, OS W, See instructions Form O before, All quarterly and monthly filers, If applicable provide the, Enter new mailing address, Enter new physical location PO, Enter new trade name, First return Enter business, New owners must obtain a new, Address, D D, Y Y Y Y, M M, and Date sold area should be applied to note the rights or responsibilities of both sides.

form os114 Form OS Page of Rev, OS W, See instructions Form O before, All quarterly and monthly filers, If applicable provide the, Enter new mailing address, Enter new physical location PO, Enter new trade name, First return Enter business, New owners must obtain a new, Address, D D, Y Y Y Y, M M, and Date sold fields to fill

Finalize by reviewing the next fields and filling them in accordingly: Sales for resale or sales through, leases and rentals, Sales for resale or sales through, labor and services, All newspapers and subscription, magazines, Trucks with GVW rating over lbs, carriage of interstate freight, Food for human consumption food, purchased with food stamps, Sale of fuel for motor vehicles, Sales of electricity gas and, for residential dwellings, Sales of electricity monthly, and per business.

Step 3: Press "Done". It's now possible to upload your PDF form.

Step 4: Generate copies of the form - it can help you stay clear of potential future troubles. And don't be concerned - we do not share or check your details.

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