You must pay use tax on taxable tangible personal property, whether purchased, leased, or rented, and taxable services on which you didn't pay sales tax. Examples of taxable tangible personal property include 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, or reupholstering services for your household furniture.
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.
There are exemptions from use tax where generally any purchase or lease of goods or services exempted from Connecticut sales tax is also exempt from Connecticut use tax. Some examples are newspapers, magazines by subscription, Internet access services, and repair and maintenance services to vessels. If goods purchased and brought into Connecticut at one time total $25 or less, you don't have to pay Connecticut use tax - but the $25 exemption doesn't apply to goods shipped or mailed to you.