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Instructions for Form OS-114BUT Connecticut Business Use Tax Return - Connecticut
This document contains official instructions for Form OS-114BUT , Connecticut Business Use Tax Return - a form released and collected by the Connecticut Department of Revenue Services. An up-to-date fillable Form OS-114BUT is available for download through this link.
FAQ
Q: What is Form OS-114BUT?
A: Form OS-114BUT is the Connecticut Business Use Tax Return.
Q: Who needs to file Form OS-114BUT?
A: Any business that purchases or leases taxable tangible personal property for use in Connecticut needs to file Form OS-114BUT.
Q: What is the purpose of Form OS-114BUT?
A: Form OS-114BUT is used to report and pay the business use tax on taxable tangible personal property used in Connecticut.
Q: How often should Form OS-114BUT be filed?
A: Form OS-114BUT should be filed annually, with the due date being on or before the last day of the month following the end of the calendar year.
Q: Are there any penalties for not filing Form OS-114BUT?
A: Yes, failure to file Form OS-114BUT or underreporting the correct amount of tax due may result in penalties and interest.
Q: What supporting documents are required to be attached with Form OS-114BUT?
A: Generally, no supporting documents need to be attached with Form OS-114BUT, unless requested by the Connecticut Department of Revenue Services.
Q: Can Form OS-114BUT be amended?
A: Yes, if you need to correct or change information on a previously filed Form OS-114BUT, you can file an amended return.
Instruction Details:
- This 2-page document is available for download in PDF;
- Actual and applicable for the current year;
- Complete, printable, and free.
Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of forms released by the Connecticut Department of Revenue Services.
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