SalesTax Exact - CT is a user friendly software to prepare Sales and Use Tax Returns in Form "OS-114" and Individual Use Tax Returns in Form "OP - 186" to  file with Department of Revenue, Connecticut.

Use tax is the tax you pay when Connecticut sales tax is not paid to a retailer. The use tax is complementary to the sales tax. Together, the sales and use taxes act to tax Connecticut purchasers equally, whether they purchase goods and services within or without Connecticut.

The combined base rate in California includes the following components:

• Sales Tax Rate - 6%
• Use Tax Rate for purchases of Taxable goods or services - 6%
• Computer and Data processing services - 1%

Form OS - 114 is used to file Sales and Use Tax Return.

Form OP - 186 is used to file Individual Use Tax Return.

You must pay use tax on taxable tangible personal property, whether purchased or leased.

Examples of taxable tangible personal property include items of clothing, automobiles, appliances, furniture, computers and computer software

The return has to be filed up to 20th of the month succeeding the month of the reporting period.

For late filing of return, one has to pay interest, late filing fee and negligence penalty.