The CT Sales and Use tax regulations are complicated and confusing and The Department of Revenue Services is looking more closely at this tax. Be mindful of this when you are gathering your information for your 2012 income tax filing.
Use tax is the tax you pay when Connecticut sales tax is not paid to a retailer. The use tax is complementary to the sales tax. Together, the sales and use taxes act to tax Connecticut purchasers equally whether they purchase goods and services within or without Connecticut.
A good example to be mindful of is your Amazon on line purchases. For the most part these purchases have not been charged sales tax and are most often subject to Use Tax which should be claimed and taxed on your annual CT income tax return. Be wary! This is an easy target for the CT DRS.
There is much more information available on this topic at the DRS website: http://www.ct.gov/drs/cwp/view.asp?A=1510&Q=489242
Visit our website maryjowalker.com to find an updated Use Tax Worksheet for your convenience in tracking your 2012 purchases.