Department of Revenue Services- Tax Credits Credits Claimed For 2015

Provides CT income tax and pass-through entity tax credit claimed by CT town.

Tax revenue on the sale of alcoholic beverages (malt beverages, ciders, wines, and distilled spirits).

This data story provides data on sales taxes in Connecticut.

As of January 1, 2023, a Highway Use Fee is imposed on certain carriers for the privilege of operating, or causing to be operated, certain heavy, multi-unit motor vehicles on any highway (i.e., public road) in Connecticut. The Highway Use Fee is calculated based on an eligible motor vehicle’s weight and the number of miles driven in Connecticut.

**Note that the filing and payment frequency was changed to quarterly, rather than monthly, starting with the calendar quarter commencing on October 1, 2023.

**Data Disclaimer: Please note that the categorization of in-state and out-of-state taxpayers is based on the municipality reported on the tax return. If no municipality was reported, the taxpayer will not be included in either the in-state or out-of-state column but will be included in the total taxpayer column.

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. 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.

Tax due on the sale of electronic cigarette products. A tax is imposed on the first sale or use in Connecticut of any electronic cigarette product at a rate of either (1) $0.40 per milliliter of the electronic cigarette liquid contained within an electronic cigarette product that is prefilled, sealed by the manufacturer and not intended to be refillable, or (2) 10% of the wholesale sales price of any other electronic cigarette product.

Annual CT EITC Credit Data

Provides property tax credits by town in CT and is used to generate the map in the PIT dashboard.

Provides data on the EITC by CT municipality.