The Connecticut Department of Revenue has issued a new informational publication that answers commonly asked questions about Connecticut use tax. This publication modifies and supersedes Informational Publication 2007(27), Q & A on the Connecticut Individual Use Tax. The new publication discusses various topics including: who must pay use tax, what kinds of goods or services are subject to use tax, exemptions available, how to report use tax liabilities, purchases made for use in the trade or business, purchases made from an out-of-state mail-order company, television shopping channel, or over the Internet, use tax filing requirements for motor vehicles, snowmobiles, vessels, and aircraft, and the penalties and interest for not paying the use tax. (Informational Publication 2009(33), Connecticut Department of Revenue Services, December 29, 2009)