What is the Connecticut use tax and how do I pay it?

The Connecticut use tax is a tax imposed on individuals or businesses for the use or storage of taxable goods and services in Connecticut. It is applied when sales tax was not collected on the purchase, such as when buying items from out-of-state retailers. To pay the use tax, you are required to report and remit the tax directly to the Connecticut Department of Revenue Services. This can be done through the use tax line on your individual income tax return or by filing a use tax return. Use tax can also be paid electronically through the Taxpayer Service Center on the department's website. The department provides detailed instructions and guidance on how to calculate and pay the use tax to ensure compliance with Connecticut tax laws.