Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 36
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56Schedule 3 - Individual Use Tax Line Instructions
In general, goods or services purchased out-of-state that would
Connecticut Individual Use Tax Worksheet
be subject to the Connecticut sales tax if those goods or services
Section Instructions
were purchased from a Connecticut seller are subject to the
Complete the following sections for purchases subject to each
Connecticut use tax if the out-of-state seller did not charge and
tax rate:
collect sales tax on the sale. Generally, this includes purchases
• Section A for purchases of computer and data processing
of goods made by mail order, telephone, or on the Internet when
services subject to the 1% tax rate.
the goods are shipped or delivered to Connecticut and when the
purchaser brings goods back into Connecticut.
• Section B for purchases subject to the 6.35% tax rate.
• Section C for purchases subject to the 7% tax rate.
Use tax is due when taxable purchases are made but Connecticut
sales tax is not paid. Any individual or business purchasing
Column Instructions
taxable goods or services for use in Connecticut without paying
Column 1
Connecticut sales tax must pay use tax. The general use tax rate
Enter the month and day of the purchase.
is 6.35%. However, the following items are subject to a 7% use
tax rate:
Column 2
• Most motor vehicles exceeding $50,000;
Enter a brief description of the taxable item or service purchased
• A vessel exceeding $100,000;
(jewelry, computer, etc.).
• Each piece of jewelry exceeding $5,000;
Column 3
• Each piece of clothing or pair of footwear exceeding $1,000; and
Enter the name of the retailer the item or service was purchased
• A handbag, luggage, umbrella, wallet, or watch exceeding
from.
$1,000.
Column 4
Computer and data processing services are subject to a 1% use
tax rate.
Enter the purchase price. List separately any individual item with
a purchase price of $300 or more. Although you do not need to list
Use the Connecticut Individual Use Tax Worksheet, on Page 37,
separately any individual item with a purchase price of less than
to calculate your use tax liability. Keep the worksheet for your
$300, the items are subject to tax and the total of the purchase
records. You must provide the worksheet to DRS upon request. See
price of these items should be reported.
Informational Publication 2011(15), Q&A on the Connecticut
Column 5
Individual Use Tax.
Multiply the purchase price in Column 4 by the applicable tax
Enter only those purchases subject to use tax you have not
rate and enter the result.
previously reported on Form OP-186, Connecticut Individual
Use Tax Return.
Column 6
The table on Page 37 illustrates the use tax due only for various
If you paid sales tax to another state, the District of Columbia, or
levels of purchases subject to the 6.35% and 7% use tax.
a U.S. territory, enter the amount paid.
Line 62
Column 7
Complete the Connecticut Individual Use Tax Worksheet, on Page 37
Subtract the amount entered in Column 6 from the amount entered
Enter the totals from Column 7 of each section on Lines 62a, 62b,
in Column 5 and enter the difference in Column 7.
and 62c. Add the amounts on Lines 62a, 62b, and 62c, and enter
Add Column 7 amounts and enter total. Do not enter negative
the total on Line 62. Also enter on Form CT-1040NR/PY, Line 17.
amounts. If zero or less, enter “0.”
If no Connecticut use tax is due, you must enter “0” on Form
Enter the total tax for each Section on Schedule 3, Lines 62a
CT-1040NR/PY, Line 17. If you do not make an entry on Line 17,
through 62c.
you will not have fi led a use tax return.
Failure to fi le a use tax return and to remit use tax due will
subject you to a 10% penalty of the total use tax due plus a
1% interest per month or a fraction of a month.
QRCs for websites, DRS
publications, telephone
numbers, and email
addresses referenced
on this page.
IP 2011(15)
Page 36
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