Connecticut Individual Use Tax Return

Individual Use Tax Return
Form OP-186
Form OP-186

Department of Revenue Services
PO Box 5030
Hartford CT 06102-5030
(Rev. 12/18)
OP186 0718W 01 9999
Enter Calendar Year Beginning 	

Complete the return in blue or black ink only.
and Ending 

M M - D D - Y Y Y Y
M M - D D - Y Y Y Y

Your first name	

Taxpayer

Connecticut Individual Use Tax Return

M M - D D - Y Y Y Y

MI	

Last name	

Your Social Security Number



Type
or
Print



If a joint return, spouse’s first name	

MI	

Last name	

Spouse’s Social Security Number





Home address

Number and street		

PO Box	



City, town, or post office	

State	

ZIP code



Summary of Use Tax Due
1a.	Total tax due at 1% from Schedule A, Column 7.......................... 	 1a.	

.00

1b.	Total tax due at 2.99% from Schedule B, Column 7...................... 	
1b.	

.00

1c.	Total tax due at 6.35% from Schedule C, Column 7..................... 	 1c.	

.00

1d.	Total tax due at 7.75% from Schedule D, Column 7...................... 	 1d.	

.00

1.	 Total tax due: Add Lines 1a, 1b, 1c, and 1d............................................................................ 	 1.	.00
2.	Penalty: If this is a late return, enter a penalty of 10% (.10) of the total tax due..................... 	 2.	

.00

3.	Interest: 1% (.01) of the total tax due per month or fraction of a month from the due date..... 	 3.	

.00

4.	 Total amount due: Add Lines 1, 2, and 3................................................................................ 	 4.	

.00

Enter the calendar year the purchases being reported were made at the top of this return.
Enter your name and Social Security Number (SSN) in the spaces provided above.
You may file a separate return or a joint return. If you are filing a joint return, enter your
spouse’s name and SSN. Your filing status for income tax purposes does not affect
your filing status for use tax purposes.
Use this form to report and pay Connecticut use tax. This form may be used to
report a single transaction or multiple transactions occurring in the same calendar
year. You may file more than one use tax return for a given calendar year, but you
cannot combine transactions from different years. Use tax may also be reported on
your Connecticut income tax return (Forms CT-1040 or CT-1040NR/PY).
Items listed below are subject to a 7.75% tax rate.
•	 Most motor vehicles exceeding $50,000;
•	 Each piece of jewelry exceeding $5,000;
•	 Each piece of clothing or pair of footwear exceeding $1,000; and
•	 A handbag, luggage, umbrella, wallet, or watch exceeding $1,000.

See Informational Publication 2016(19), Q & A on the Connecticut Individual Use Tax.
If no tax is due, do not file this return.
Due Date: This return may be filed at the time of purchase, but not later than April 15
for purchases made during the preceding calendar year. Do not mail this return with
your income tax return.
Make your check payable to Commissioner of Revenue Services. To ensure
your payment is applied to your account, write the calendar year of the return,
“Form OP-186”, and your SSN (optional) on the front of your check. Do not send
cash. The Department of Revenue Services (DRS) may submit your check to your
bank electronically.
Mail this return with your check to:
Department of Revenue Services
State of Connecticut
PO Box 5030
Hartford CT 06102-5030

Declaration: I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best
of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to DRS is a fine
of not more than $5,000, imprisonment for not more than five years, or both. The declaration of a paid preparer other than the taxpayer is based on all
information of which the preparer has any knowledge.
Your signature	

Date	

Spouse’s signature	

Date

(

Sign Here
M M - D D - Y Y Y Y

Keep a Paid preparer’s signature	
Date	
copy of
this return
for your
records. Firm’s name and address		 M M - D D - Y Y Y Y

)

Preparer’s SSN or PTIN

FEIN

M M - D D - Y Y Y Y

Form OP-186 Back (Rev. 12/18)
OP186 0718W 02 9999

Schedule A - 1% Tax Rate: Computer and Data Processing Services
Column 1

Column 2

Column 3

Column 4

Column 5

Date of
Purchase

Description
of Services

Retailer or
Service Provider

Purchase
Price

CT Tax Due
(Col. 4 X .01)

Column 6

Column 7

Taxes Paid

Balance Due
(Col. 5 minus Col. 6)

Add Column 7 amounts and enter total here and on front, Line 1a. ............................................................................

Schedule B - 2.99% Tax Rate: Vessels, Motors for Vessels and Trailers Used for Transporting Vessels
Column 1

Column 2

Column 3

Column 4

Column 5

Column 6

Column 7

Date of
Purchase

Description
of Goods

Retailer

Purchase
Price

CT Tax Due
(Col. 4 X .0299)

Taxes Paid

Balance Due
(Col. 5 minus Col. 6)

Add Column 7 amounts and enter total here and on front, Line 1b. ............................................................................

Schedule C - 6.35% Tax Rate
Column 1

Column 2

Column 3

Column 4

Column 5

Date of
Purchase

Description of
Goods or Services

Retailer or
Service Provider

Purchase
Price

CT Tax Due
(Col. 4 X .0635)

Column 6

Column 7

Taxes Paid

Balance Due
(Col. 5 minus Col. 6)

Add Column 7 amounts and enter total here and on front, Line 1c. ............................................................................

Schedule D - 7.75% Tax Rate
Column 1

Column 2

Date of
Purchase

Description
of Goods

Column 3

Column 4

Column 5

Retailer

Purchase
Price

CT Tax Due
(Col. 4 X .0775)

Column 6

Column 7

Taxes Paid

Balance Due
(Col. 5 minus Col. 6)

Add Column 7 amounts and enter total here and on front, Line 1d. ............................................................................

Schedules A Through D Instructions
Complete Schedule A for purchases of computer and data processing
services subject to the 1% tax rate.
Complete Schedule B for purchases of vessels, motors for vessels
and trailers used for transporting vessels subject to the 2.99% tax
rate, effective July 1, 2018.
Complete Schedule C for purchases subject to the 6.35% tax rate.
Complete Schedule D for purchases subject to the 7.75% tax rate.
Column 1: 	 Enter the month and day of the purchase.
Column 2:	

Enter a brief description of the taxable item or service
purchased (jewelry, computer, etc.).

Column 3:	

Enter the name of the retailer the item or service was
purchased from.

Column 4:	

Enter the purchase price.

Column 5:	

Multiply the purchase price in Column 4 by the applicable
tax rate and enter the result.

Column 6: 	 If you paid sales tax to another state, the District of
Columbia, or a U.S. territory, enter the amount paid.
Column 7:	

Subtract the amount entered in Column 6 from the amount
entered in Column 5 and enter the difference in Column
7. Do not enter negative amounts. If zero or less, enter
“0.” Add Column 7 amounts and enter total. If no tax is
due, do not file this return.

If you require additional lines, create an identical schedule, include the
Column 7 amounts in the total, and attach it to the back of this return.