Cert-107 11/98 - Rate Reduction Certificate Vessel Purchased Within Connecticut By A Resident Of Another State - State Of Connecticut Department Of Revenue Services

ADVERTISEMENT

State of Connecticut
Department of Revenue Services
25 Sigourney Street
Hartford CT 06106-5032
CERT-107
Rate Reduction Certificate
Vessel Purchased within Connecticut by a Resident of Another State
Part I
Instructions
Lower Tax Rate for Nonresident Individuals Purchasing Vessels
of abode in Connecticut and will not present the vessel for registration with
from Connecticut Retailers: Under Conn. Gen. Stat. §12-408(1)(D),
the Connecticut DMV, and the retailer must have no knowledge to the
the sale of a vessel by a Connecticut retailer to an individual who does not
contrary. The retailer must file this certificate (with the evidence described
maintain a permanent place of abode in Connecticut and who is a resident of
above) with the retailer’s Sales and Use Tax Return. The retailer must keep
another State is subject to the Connecticut sales tax but at the sales tax rate
a copy of such certificate and evidence. Submitting an incomplete certificate
imposed under the laws of that other State, if:
or a certificate without the evidence described above may result in a tax
assessment being made against the retailer.
that tax rate is less than 6%; and
Resident of Another State with No Permanent Place of Abode in
the vessel will not be presented for registration with the Connecticut
Connecticut: An individual is considered a resident of another State if the
Department of Motor Vehicles (DMV).
person is considered a nonresident for Connecticut income tax purposes.
Otherwise, the 6% Connecticut tax rate applies. The lower sales tax rate is
The individual also must not maintain a “permanent place of abode” in
only available to nonresident individuals who do not maintain a permanent
Connecticut, as that term is defined for Connecticut income tax purposes.
place of abode in Connecticut, and is not available to corporations or other
Any individual issued a driver’s license by the State of Connecticut as well
business entities.
as by another State will be treated as a Connecticut resident, and not as a
Procedure to be Followed by Retailers: At the time of the sale, the
nonresident individual.
retailer must impose the tax at the 6% rate or at the tax rate of the other State,
For Further Information: Call Taxpayer Services at 1-800-382-9463 (in-
if less than 6%, if the purchaser furnishes evidence that the purchaser is a
state) or 860-297-5962 (anywhere). Telecommunications Device for the
resident of the other State (such as a driver’s license issued by the other
Deaf (TDD/TT) users only call 860-297-4911.
State) and is not a Connecticut resident. Furthermore, the purchaser must
swear on this form that the purchaser does not maintain a permanent place
Part II
Retailer - Read instructions first, then complete this part and part IV on the reverse.
Retailer Information
Name of Retailer
CT Tax Registration No.
Address
Telephone No.
Date of Sale
Purchaser Information
Name of Purchaser
Daytime Telephone No.
Driver’s License No.
Issued by State of:
Expiration Date
/
/
Vessel Identification Data
Make of Vessel
Model
Year
Type
Length
Hull ID No.
State of Registration and No.
Computation of Price
Trade-in Data
Gross Sales Price
Make
Model
Trade-in Allowance
Type
Length
Year
Net Sales Price
State of Registration and No.
Out-of-State Tax Rate
%
Hull ID No.
Tax Collected $
U.S.C.G. Vessel Documentation No.
(Rev. 11/98)
CONTINUED ON REVERSE

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 2