Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

Sales and Use Tax Returns

Pursuant to Executive Order No. 7N and No. 7NN issued by Governor Lamont,
the Plastic Bag Fee is suspended from March 26, 2020 through June 30, 2020.

Name Description Revised Date Due Date
OS-114 Sales and Use Tax Return -For periods on and after October 1, 2019 10/2019 Varies
O-88 Instructions for OS-114 -For periods on and after October 1, 2019 10/2019 N/A

Name Description Revised Date Due Date
OS-114 Sales and Use Tax Return - For periods on and after August 1, 2019 08/2019 Varies
O-88 Instructions for OS-114 - For periods on and after August 1, 2019 08/2019 N/A

Name  Description  Revised Date  Due Date 
OS-114 Sales and Use Tax Return - For periods on and before July 31, 2019 12/2018 Varies
O-88 Instructions for OS-114 - For periods on and before July 31, 2019 12/2018 N/A

Tax Chart 
Name  Description  Revised Date  Due Date 
OR-149 Sales and Use Tax Rate Chart 11/2019 N/A


Other Sales Tax Forms