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.

CT Use Tax for Individuals

Use Tax is the tax you are required to pay when you purchase a taxable good or service for use in Connecticut on which you did not pay sales tax to a retailer.

For the current tax year:

Individuals can file paper Form OP-186 or report their Use Tax electronically when filing Form CT-1040 Individual Income Tax return using one of the following online options:

For previous tax years:

Individuals can pay the CT Use Tax by using paper Form OP-186 or by amending that year’s income tax return online by filing the Form CT-1040X - Amended Income Tax Return for Individuals using the TSC.

More information on electronic filing is available here.

Use Tax information is available in the IP 2019(3) Q&A on the Connecticut Individual Use Tax.

If you require personal tax preparation advice, contact a qualified tax professional.