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News Dec 2, 2013 - 12:15:55 PM


DRS: Online Shoppers Reminded: Don’t Forget Use Tax

By Connecticut’s Commissioner of Revenue Services Kevin B. Sullivan's office





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On Cyber Monday, the busiest online shopping day of the year, Connecticut’s Commissioner of Revenue Services Kevin B. Sullivan reminded Connecticut shoppers that just because an online retailer does not collect state sales tax, it does not mean the item is tax-free.

Said Commissioner Sullivan, “When on-line retailers fail to collect and remit tax on sales made into Connecticut, they pass the buck to consumers to report and pay state use tax. This year, the single largest on-line retailer, Amazon.com will take care of sales taxes directly but many other on-line retailers still do not. Instead, those who buy on-line are legally responsible for calculating the tax and paying it to the state.”

Sullivan noted that state income taxpayers are required to declare, attest under penalty of law, and pay use tax due for the year when filing annual income tax returns.

Added Sullivan, “Too many on-line retailers are misleading and putting state taxpayers at risk of tax fraud when they neither collect sales tax nor advise customers about the use tax. These on-line retailers are also unfairly competing all of the other retailers doing business in Connecticut.”

For information about the Connecticut use tax, read Informational Publication 2011(15), Q&A on the Connecticut Individual Use Tax, which is available on the Department of Revenue Services website at www.ct.gov/drs.




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