If your law firm buys or leases office supplies, computers, furniture, equipment, books, professional journals or taxable services for its use from a company in another state which does not collect Connecticut Use Tax, you must report and pay Connecticut tax directly to the State of Connecticut. Many businesses and individuals who do not understand and do not comply with Connecticut Use Tax laws incur large tax liabilities and are subject to significant penalties and interest. DRS tax records indicate that professional and service related businesses may be underreporting their Use Tax. September 1- November 30, 1990. Please review the enclosed Use Tax brochure and the Application and Instructions for Connecticut Tax Amnesty.
All businesses are subject to audit.
If a DRS audit of your records after Amnesty results in Use Tax due, your business will be subject to penalties and interest as provided by Connecticut law. To the extent that you are not engaged in the private practice of law or that you have determined that you do not have a liability for past due Use Tax, please disregard this notice. Please don't wait too long. Connecticut Tax Amnesty is only available until November 30, 1990.