Cert-101, Machinery, Component Parts, And Replacement And Repair Parts

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Department of Revenue Services
State of Connecticut
25 Sigourney Street
Hartford CT 06106-5032
CERT-101
(Rev. 01/05)
Machinery, Component Parts, and Replacement and Repair Parts
of Machinery Used Directly in a Manufacturing Process
General Purpose: This certificate is used by the purchaser
maintain a record for the use of a component part purchased
of:
under Conn. Gen. Stat. §12-412(73) for at least three years
following the date of purchase. If you do not have a
• Machinery to be used directly in the manufacturing
Connecticut tax registration number, enter the tax registration
production process;
number assigned by another state and identify the state.
• Component parts and contrivances used or required to
control, regulate, or operate the machinery, or to enhance
Instructions for the Seller: Acceptance of this certificate,
or alter its productivity or functionality;
when properly completed, relieves the seller from the burden
of proving the sale and storage, use, or other consumption, of
• All replacement and repair parts for this machinery or its
the machinery, component parts and contrivances, or
component parts and contrivances; or
replacement and repair parts of a machine is not subject to
• Any parts of a machine purchased exclusively to assemble
sales and use taxes. The certificate is valid only if taken in
into a machine to be used directly in a manufacturing
good faith: (1) in the case of machinery, component parts and
production process. These parts will be assembled into a
contrivances, or replacement or repair parts as described
machine by the purchaser or someone acting on behalf of
above, purchased under Conn. Gen. Stat. §12-412(34), from
the purchaser.
a person purchasing the items for use in manufacturing; and
Whether or not the machinery, component parts and
(2) in the case of component parts of a machine purchased
contrivances, or replacement and repair parts of a machine
under Conn. Gen. Stat. §12-412(73), from a person purchasing
will be used in Connecticut, charges for the machinery,
the parts for use in manufacturing machinery or who will
component parts and contrivances, or replacement and repair
assemble the parts into a machine on behalf of a person engaged
parts when used as indicated above are not subject to sales
in manufacturing. The good faith of the seller will be
and use taxes.
questioned if the seller knows of facts that suggest the
purchaser is not engaged in manufacturing or that the
If the machinery, component parts and contrivances, or
machinery will not be used directly in a manufacturing
replacement and repair parts of a machine are not used in the
production process. Keep this certificate and bills or invoices
manner described above, a purchaser who claimed an
to the purchaser for at least six years from the date of the
exemption owes use tax on the total price of any items
purchase. The bills, invoices, or records covering all purchases
purchased under this exemption.
made under this certificate must be marked to indicate this
Statutory Authority: Conn. Gen. Stat. §12-412(34) and (73);
was an exempt purchase. The words “Exempt under
Conn. Agencies Regs. §12-412(34)-1
CERT-101” satisfy the requirement.
Instructions for the Purchaser: An owner or officer of
This certificate can be used for individual exempt purchases,
a business purchasing manufacturing machinery, component
in which event the purchaser must check the box marked
parts and contrivances, or replacement and repair parts of a
“Certificate for One Purchase Only.” The certificate can
machine to be used in the manner described above can sign
also be used for a continuing line of exempt purchases, in
and issue this certificate to advise the seller of these items
which event the purchaser must check the box marked
that the purchase is exempt. Issue this certificate only for
“Blanket Certificate.” A blanket certificate remains in effect
machinery used directly in a manufacturing production process,
for a three-year period unless the purchaser revokes it in writing
as defined in Conn. Gen. Stat. §12-412(34) and Conn.
before the period expires.
Agencies Regs. §12-412(34)-1, or for any parts of a machine
For More Information: Call Taxpayer Services at
purchased exclusively for the purpose of assembling a machine
1-800-382-9463 (in-state) or 860-297-5962 (from anywhere).
for use directly in a manufacturing production process as
TTY, TDD, and Text Telephone users only may transmit
described in Conn. Gen. Stat. §12-412(73). Keep a copy of
inquiries anytime by calling 860-297-4911. Preview and
the certificate and records that substantiate the information
download forms and publications from the DRS Web site at
entered on this certificate for at least six years from the date
it is issued. In addition, the purchaser must prepare and

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