Cert-117 1/05 - Purchases Of Tangible Personal Property Incorporated Into Or Consumed In Air Pollution Control Facilities - State Of Connecticut Department Of Revenue Services
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1
2Department of Revenue Services
State of Connecticut
25 Sigourney Street
Hartford CT 06106-5032
CERT-117
(Rev. 01/05)
Purchases of Tangible Personal Property
Incorporated Into or Consumed in Air Pollution Control Facilities
General Purpose: The purchaser uses this certificate to claim
To obtain the municipal property tax exemption under Conn. Gen.
exemption from sales and use taxes under Conn. Gen. Stat.
Stat. §12-81(52) which may be available for qualifying structures or
§12-412(22). The exemption is for purchases of tangible personal
equipment, the taxpayer must file a properly completed copy of this
property or supplies acquired for incorporation into or used and
certificate with the assessor of the municipality in which the
consumed in the operation of facilities, the primary purpose of which
structures or equipment are located after confirming the
is the reduction, control, or elimination of air pollution, certified as
municipality’s procedures for qualifying for the exemption.
approved for such purpose by the Commissioner of the Department
Instructions for the Seller: Acceptance of this certificate, when
of Environmental Protection. The Commissioner may certify to a
properly completed, relieves the seller from the burden of proving
portion of the tangible personal property acquired for incorporation
the sale of tangible personal property is not subject to sales and use
into such facilities to the extent that the portion has as its primary
taxes when the tangible personal property or supplies will be used
purpose the reduction, control, or elimination of air pollution.
or consumed in the operation of facilities, the primary purpose of
This certificate may also be used to certify that, for purposes of the
which is the reduction, control, or elimination of air pollution, and is
municipal property tax exemption under Conn. Gen. Stat. §12-81(52),
certified as approved for such purpose by the Commissioner of the
the tangible personal property has been approved for incorporation
Department of Environmental Protection.
into or used and consumed in the operation of air pollution abatement
The certificate is valid only if taken in good faith from a person who
facilities. For information on either of these provisions, see Policy
is an owner or officer of a business that will use tangible personal
Statement 99(2), Tax Exemptions for Certain Air Pollution Control
property being purchased as provided in Conn. Gen. Stat.
Equipment.
§12-412(22). For example, the good faith of the seller will be
Statutory Authority: Conn. Gen. Stat. §§12-412(22) and 12-81(52)
questioned if the seller knows of facts that suggest the purchaser
will not use the tangible personal property for air pollution abatement
Repeal of the Corporation Business Tax Credit: Effective
or that the tangible personal property cannot be used for such
for income years beginning on or after January 1, 1998, the
purpose or that the tangible personal property has not been approved
corporation business tax credit under Conn. Gen. Stat. §12-217c, for
by DEP. Keep this certificate together with proof that the tangible
certain expenses for air pollution abatement is repealed. Any
personal property is approved for use or consumption in air pollution
corporation eligible for this tax credit may carry any remaining tax
abatement, and bills or invoices to the purchaser for at least six
credit forward as the provisions of this section would have allowed
period from the date the items were purchased. The bills, invoices,
prior to repeal.
or records covering purchases made under this certificate must be
appropriately marked to indicate this is an exempt purchase. The
Purchases of Items Not Listed in PS 99(2): The purchaser
words “Exempt Under CERT-117” satisfy the requirement.
must obtain and attach to this certificate written approval from the
Commissioner of the Department of Environmental Protection
This certificate may be used for individual exempt purchases, in
indicating that an item of tangible personal property is approved for
which event the box marked “Certificate for One Purchase Only”
use in an air pollution control facility. For information on how to
must be checked. This certificate may also be used for a continuing
obtain written approval from the Department of Environmental
line of exempt purchases, in which event the box marked “Blanket
Protection (DEP), see PS 99(2).
Certificate” must be checked. A blanket certificate remains in effect
for a three-year period unless the purchaser revokes it in writing
Instructions for the Purchaser: An owner or officer of a business
before the period expires.
that purchases tangible personal property to be incorporated into
or consumed in the operation of facilities, the primary purpose of
For More Information: Call Taxpayer Services at 1-800-382-9463
which is the reduction, control or elimination of air pollution, certified
(in-state) or 860-297-5962 (from anywhere). TTY, TDD, and Text
as approved for such purpose by the Commissioner of the
Telephone users only may transmit inquiries anytime by calling
Department of Environmental Protection can issue and sign this
860-297-4911. Preview and download forms and publications from
certificate. To qualify for the exemption from sales and use taxes
the DRS Web site at
under Conn. Gen. Stat. §12-412(22), the purchaser must present this
certificate to the retailer at the time of purchase of the qualifying
tangible personal property.
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