SALES & USE TAX EXEMPTIONS    
     
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Title 12, Chapter 219
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Connecticut - Sales and Use Tax Exemptions and Exemption Certificates

Connecticut sale tax is a tax imposed on the retailer for the privilege of doing business in the state. The tax applies to retail sale, lease, or rental of tangible personal property and certain services.

CONNECTICUT EXEMPTIONS:

Connecticut Exempt Goods: Gas, water, steam or electricity used in furnishing same to consumers; food products, containers, motor vehicle fuel, heating fuel; certain motion picture, video, television and radio production and broadcast equipment; nonprescription drugs and medicines.

Connecticut Exempt Usage: Personal property for incorporation into or used in waste treatment facilities, air pollution control facilities; Personal property and services used or consumed in development, construction, rehabilitation, renovation, repair or operation of housing facilities for low and moderate income families and persons. machinery used in manufacturing;Gas and electricity for residential use and certain manufacturing or agricultural production.

Connecticut Exempt Entities: The United States government, its agencies, and instrumentalities; The State of Connecticut, its political subdivisions (cities and towns), and Connecticut state and municipal agencies; Federally recognized Indian tribes located in Connecticut; farmers; fisherman; Nonprofit charitable hospitals, nursing homes, rest homes, residential care homes and acute care for-profit hospitals, organizations exempt under Section 50l(c)(3) or (13) of the Internal Revenue Code. (For more information refer Conn. Gen. Stat. 12-412)

CAUTION: Sales tax exemptions mentioned above are very briefly described. Please see the exemption statute and the applicable regulations for details. Transactions that do not meet the requirements of the exemption statutes and its applicable regulations do not qualify for the sales tax exemptions.

CONNECTICUT EXEMPTION CERTIFICATE:

Connecticut Resale Exemption: The burden of proving that the sale, lease or rental of tangible personal property or a sale of a service is not a sale at retail is upon the seller/lessor unless he takes a certificate from the purchaser that the property or service is purchased for resale. (Conn. Agencies Regs. § 12-426-1, IP2009(15)- Notice to Retailers on Sales and Use Tax Resale Certificates)

Connecticut Exempt Entity:

  • CERT-134 Sales and Use Tax Exemption for Purchases by Qualifying Governmental Agencies
  • CERT-119 Certificate for Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations
  • CERT-113 Purchases of Tangible Personal Property and Services by a Nonprofit Charitable Hospital, Nonprofit Nursing Home, Nonprofit Rest Home, or Nonprofit Residential Care Homea
  • CERT-136 Purchases of Items by Eleemosynary Organizations and Schools That Will be Resold Tax-Exempt
  • CERT-122 Refund of Tax Paid on Purchases of Meals or Lodging by Exempt Entities
  • CERT-123 Blanket Certificate for Exempt Qualifying Purchases of Meals or Lodging by an Exempt Entity
  • CERT-127 Exempt Purchases by an Enrolled Member or by the Tribal Government of the Mashantucket Pequot Tribe or Mohegan Tribe
  • CERT-128 Exempt Purchases by Contractors in Connection with Construction Projects in Indian Country of the Mashantucket Pequot or Mohegan Tribes

Connecticut Manufacturer, Processor:

  • CERT-100 Materials, Tools and Fuel Certificate
  • CERT-101 Machinery, Component Parts and Replacement and Repair Parts of Machinery Used Directly in a Manufacturing Process
  • CERT-108 Certificate of Partial Exemption Materials, Tools and Fuels
  • CERT-109 Certificate of Partial Exemption of Machinery, Equipment, or Repair and Replacement Parts
  • CERT-112 Certificate for Exempt Purchases of Meals or Lodging by Exempt Entities
  • CERT-115 Exempt Purchases of Gas, Electricity and Heating Fuel
  • CERT-111 Certificate for Machinery, Equipment, Materials, Tools and Fuel Used by an Aircraft Manufacturer Operating an Aircraft Manufacturing Facility
  • CERT-120 Machinery, Equipment, Tools, Materials and Supplies Used in the Production of Printed Material or in Prepress Production

Connecticut Motor Vehicles:

  • CERT-105 Commercial Motor Vehicle Purchased Within Connecticut to be Used Exclusively in the Carriage of Freight in Interstate Commerce
  • CERT-106 Claim For Refund of Use Tax Paid on Motor Vehicle Purchased From Other Than a Motor Vehicle Dealer
  • CERT-110 Aircraft Repair Services - Aircraft Repair and Replacement Parts
  • CERT-114 Commercial Motor Vehicle or Motor Bus Purchased Within Connecticut to be Used in Interstate Commerce as an Interstate Motor Bus
  • CERT-125 Sales and Use Tax Exemption for a Motor Vehicle Purchased by a Nonresident of Connecticut
  • CERT-135 Reduced Sales and Use Tax Rate for Motor Vehicles Purchased by Nonresident Military Personnel and their Spouses
  • CERT-139 Sales and Use Tax Exemption for a Vessel Purchased by a Nonresident of Connecticut

Connecticut Utility & Energy:

  • CERT-115 Exempt Purchases of Gas, Electricity and Heating Fuel
  • CERT-130 Sales and Use Tax Exemption for Purchases by Water Companies
  • CERT-131 Exemption for Projects of the Connecticut Resources Recovery Authority and Solid Waste-To-Energy Facilities
  • CERT-140 Solar Heating Systems, Solar Electricity Generating Systems, and Ice Storage Cooling Systems
  • CERT-142 Items Used Directly in the Renewable Energy and Clean Energy Technology Industries

Connecticut Contruction & Contracts:

  • CERT-102 Certified Rehabilitation Certificate for Certified Historic Structures
  • CERT-103 Residential Condominium Association Certificate
  • CERT-104 Services Certificate for New Construction
  • CERT-126 Exempt Purchases of Tangible Personal Property for Low and Moderate Income Housing Facilities
  • CERT-141 Contractors Exempt Purchase Certificate
  • CERT-133 Purchase Certificate for a Renovation Contract with a Direct Payment Permit Holder

Connecticut Pollution Control:

  • CERT-117 Purchases of Tangible Personal Property Incorporated Into or Consumed in Air Pollution Control Facilities
  • CERT-124 Purchases of Tangible Personal Property Incorporated Into or Consumed in Water Pollution Control Facilities

Connecticut Other Exemptions:

  • CERT-116 Exempt Petroleum Products Certificate
  • CERT-129 Exemption for Items Used Directly in the Biotechnology Industry
  • CERT-132 Sales and Use Tax Exemption for Purchases Made Under the Buy Connecticut Provision
  • CERT-137 aSales and Use Tax Certificate for Sale and Leaseback Arrangements
  • CERT-138 Purchases for Use in Audio or Video Production or Broadcasting
 
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