Question: I saw a sentence like:

> 
> 「それ使{つか}ってる**っ**す。」 
> 
> 
> 

and none of my dictionaries have an entry for just "っす". Is it a verb form, gobi, or something else?

Answer: 
It's a contraction of です. It's not quite as polite as that though - it's always sounded a bit like "thinking that one needs to be polite but not bothering to do it properly" to me. I guess it comes somewhere between teineigo-level polite and casual in the politeness spectrum.
It is a contraction of です--though as you'll note in your example sentence, it is often used in places where です would not be grammatically correct. It indicates politeness, but shows the (often young) speaker's ignorance of the proper polite forms. :)