What is use tax?

You must pay use tax on taxable tangible personal property, whether purchased or leased, and taxable services on which you didn't pay sales tax. Examples of taxable tangible personal property include items of clothing costing $50 or more, automobiles, appliances, furniture, jewelry, cameras, computers, and computer software. Some taxable services include repair services to your television, motor vehicle, or computer, landscaping services for your home, reupholstering services for your household furniture, or certain charges for access to online computer services.

In general, goods or services purchased out-of-state that would be subject to the Connecticut sales tax if those goods or services were purchased from a Connecticut seller are subject to the Connecticut use tax if the out-of-state seller did not charge and collect sales tax on the sale. Generally, this includes purchases of goods by mail order, telephone or online over the Internet when the goods are shipped or delivered to Connecticut and when the purchaser brings goods back into Connecticut.

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