Form Au-170 - Aircraft Worksheet Page 2
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1
2Instructions
Interest
Multiply the tax amount due by 1% (.01) per month for every month or partial month from the due date to the date of payment.
Due Date
For an individual purchaser, the individual use tax is due on or before April 15 of the year following the calendar year in which the
property was either purchased or first used in Connecticut.
For a business registered in Connecticut for business use tax, the business use tax is due on or before the last day of the month
following the period ending date during which the property was either purchased or first used in Connecticut.
For a business not previously registered in Connecticut for business use tax, the business use tax is due on or before January 31 of the
year following the calendar year in which the property was either purchased or first used in Connecticut.
Mail to: Department of Revenue Services
State of Connecticut
25 Sigourney St Ste 2
Hartford CT 06106-5032
Attn: Refunds, Clearance & Adjustments Unit
Computing the Total Amount Due
Examples
A.
On December 14, 2009, an individual buys an aircraft in New Hampshire for $50,000. Sales tax is not paid to any state on the
purchase of this aircraft. The aircraft is first flown to Connecticut on May 14, 2010. The tax due date for this purchase is
April 15, 2011. (May 14, 2010, is the first use in Connecticut. For an individual the next use tax date is April 15, 2011.) If the
individual remits payment on July 1, 2011, the total amount due is computed as follows:
1
Purchase price:
$50,000.00
2
Tax rate: 6% (.06)
.06
3
Use tax due: ($50,000 x .06)
$3,000.00
4
Tax credit:
$0.00
5
Tax due: Subtract Line 4 from Line 3.
$3,000.00
6a
Interest rate: 1% (.01) per month or fraction of a
4/15/11 to 7/1/11 = 3 months
month
.03
.01 x 3 months = .03
6b
Interest due: Multiply Line 5 by Line 6a.
$90.00
$3,000 x .03
7
Penalty: 15% (.15)
$450.00
.15 x $3,000 = $450
8
Total amount due:
$3,540.00
Add Lines 5, 6b, and 7.
B.
A Connecticut business buys an aircraft in Florida for $100,000. Sales tax is not paid to any state on the purchase of this aircraft.
The aircraft is transported to Connecticut on July 1, 2011. This business files quarterly Connecticut sales and use tax returns. The
tax due date for this purchase is October 31, 2011. (July 1, 2011, is the first use in Connecticut. The next quarterly return after the
aircraft arrives in Connecticut is due October 31, 2011.) If the business remits payment on June 28, 2012, the total amount due is
computed as follows:
1
Purchase price:
$100,000.00
2
Tax rate: 6.35% (.0635)
.0635
3
Use tax due: ($100,000 x .0635)
$6,350.00
4
Tax credit:
$0.00
5
Tax due: Subtract Line 4 from Line 3.
$6,350.00
10/31/11 to 6/28/12 = 8 months
Interest rate: 1% (.01) per month or fraction of a
6a
.08
month
.01 x 8 months = .08
6b
Interest due: Multiply Line 5 by Line 6a.
$508.00
$6,350 x .08
7
Penalty: 15% (.15)
$952.50
.15 x $6,350 = $952.50
8
Total amount due:
$7,810.50
Add Lines 5, 6b, and 7.
AU-170 Back (Rev. 07/11)
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