Form Os-114 (But) - Sales And Use Tax Return - 2014 Page 2
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1
2See Form O-88, Instructions for Form OS-114 Sales and Use Tax Return, before completing.
Column 1
Column 2
Deductions
6.35% Tax Rate
7.0 % Tax Rate
15 Sales for resale - sales of goods
15
16 Sales for resale - leases and rentals
16
17 Sales for resale - 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
For Utility & Heating
24 Sales of electricity, gas, and heating fuel for residential dwellings
24
Fuel Companies
25 Sales of electricity - $150 monthly charge per business
25
Only
26 Sales of electricity, gas, and heating fuel for manufacturing or agricultural production
26
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 fi shing
32
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 - sales of goods
37
39 Charitable or religious organizations - sales of goods
39
40 Charitable or religious organizations - leases and rentals
40
41 Charitable or religious organizations - labor and services
41
42 Federal, Connecticut, or municipal agencies - sales of goods
42
43 Federal, Connecticut, or municipal agencies - leases and rentals
43
44 Federal, Connecticut, or municipal agencies - labor and services
44
45 Items certifi ed 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
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 2
52
56 Oxygen, blood plasma, prostheses, etc. - sales, leases, rentals, or repair services of goods
56
63 Funeral expenses
63
69 Repair services, repair and replacement parts for aircraft, and certain aircraft
69
71 Certain machinery under the Manufacturing Recovery Act of 1992
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
74 Computer and data processing services at 1% (See instructions, Form 0-88.)
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
81 Residential weatherization products and compact fl uorescent light bulbs
81
82 Motor vehicles sold to active duty nonresident members of the armed forces at 4.5%
82
83 For cigarette dealers only: Purchases of cigarettes taxed by a stamper or distributor
83
A Other Adjustments - sales of goods (Describe:
) A
B Other Adjustments - leases and rentals (Describe:
) B
C Other Adjustments - labor and services (Describe:
) C
Total Deductions: Enter here and on Line 8 on the front of this return.
OS-114 (BUT) Back (Rev. 01/14)
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