← Search

Data · dataset · 2024

Sales & Use Tax

Listed in Connecticut Open Data

The Sales and Use Tax is a state-imposed tax on various transactions, including the sale, rental, or lease of goods, sale of taxable services, and operation of lodging establishments within Connecticut.

Description

Individuals and businesses engaging in these activities are required to register with the Department of Revenue Services (DRS) and obtain a Sales and Use Tax Permit. Tax rates vary depending on the type of transaction, with special rates applying to certain sales, such as meals, luxury items, and other specific goods.

Businesses are required to electronically file Form OS-114 to report all sales activity, regardless of whether taxes are due.

Links

Catalogue records · 1

Topics

Stated by source
Tax and Revenue
From keywords
Economics & Finance
Provenance · 1 source records, 9 field assertions
SourceKeyLast seenRaw
Connecticut Open Datam4cj-9rss13 d agoJSON v1
FieldAssertionExtractorEvidence
access_levelsource · data ct govconnector:data_ct_gov@1.0.0
concepts[field].local:field:economics-financemapping · data ct govconnector:data_ct_gov@1.0.0
concepts[topic].socrata_category:data_ct_gov:tax-and-revenuesource · data ct govconnector:data_ct_gov@1.0.0
created_datesource · data ct govconnector:data_ct_gov@1.0.0
descriptionsource · data ct govconnector:data_ct_gov@1.0.0/resource/description
license_textsource · data ct govconnector:data_ct_gov@1.0.0
publication_datesource · data ct govconnector:data_ct_gov@1.0.0
titlesource · data ct govconnector:data_ct_gov@1.0.0/resource/name
updated_datesource · data ct govconnector:data_ct_gov@1.0.0