Form Cert-106 - Claim For Refund Of Use Tax Paid On A Motor Vehicle Purchased From Other Than A Motor Vehicle Dealer

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Department of Revenue Services
State of Connecticut
PO Box 5088
CERT-106
Hartford CT 06102-5088
(Rev. 07/11)
Claim for Refund of Use Tax Paid on a Motor Vehicle
Purchased From Other Than a Motor Vehicle Dealer
Part I Instructions
Statutory Authority: Conn. Gen. Stat. §12-431(b)
To Submit a Claim: Submit CERT-106 and the documentation
described above within three years of paying the tax to:
General Purpose: A person purchasing a motor vehicle from a
Department of Revenue Services
person other than a motor vehicle dealer or licensed motor vehicle
PO Box 5088
lessor must pay Connecticut use tax on the average trade-in value of
the vehicle as shown in the N.A.D.A. Offi cial Used Car Guide, Eastern
Hartford CT 06102-5088
Edition for the month of purchase. The average trade-in value does
Supporting Documentation: All claims for refund must include the
not include additions or deductions such as for low or high mileage or
following information. If you do not provide the documentation, DRS
for optional equipment or the absence of optional equipment. If the
cannot process your refund request.
purchaser can prove the actual purchase price of the motor vehicle
was less than the average trade-in value and submits a properly
Purchaser’s Declaration: The purchaser or purchasers must
completed CERT-106 and the documentation described below
complete the Purchaser’s Declaration on the back of this form.
within three years of paying the tax to the Connecticut Department of
Indicate if the motor vehicle was purchased by more than one
Motor Vehicles (DMV), the Department of Revenue Services (DRS)
person by checking the appropriate box in Part IV as to whether
will refund the overpayment of Connecticut use tax. Do not use
the vehicle is owned in common or jointly. This information
CERT-106 if the actual purchase price of the vehicle equals or
should match the information entered on Form H-13, Offi cial
exceeds its average trade-in value. You owe Connecticut use tax
Registration of a Motor Vehicle and Application for Certifi cate
on the actual purchase price of the vehicle.
of Title.
Seller’s Declaration: The seller or sellers must complete the
Who Should Use This Form: Any person who:
Seller’s Declaration on the back of this form.
Purchased a motor vehicle from a person who is not a motor
Validated Form H-13: Attach a copy of the validated Form H-13.
vehicle dealer or licensed motor vehicle lessor; and
Do not attach a copy of the certifi cate of title.
Paid less for the motor vehicle than its average trade-in value, as
Cancelled Check or Other Evidence of Payment of the
shown in the N.A.D.A. Offi cial Used Car Guide, Eastern Edition
Purchase Price of the Motor Vehicle: If payment was made
for the month of purchase; and
by check, attach a copy of the cancelled check issued to the
Paid Connecticut use tax, when registering the vehicle with DMV,
seller of the vehicle (front and back). Do not include a copy of
based on the vehicle’s average trade-in value; and
the check issued to DMV for payment of sales tax. If payment
was not made by check, attach other evidence of payment such
Claims a partial refund of Connecticut use tax because the person
as a copy of the bank statement showing the withdrawal if you
can prove the actual purchase price of the motor vehicle was less
paid with cash.
than the vehicle’s average trade-in value; or
Explanation for Actual Purchase Price Being Less Than
Claims a full refund of the Connecticut use tax because the person
N.A.D.A. Average Trade-In Value: Attach an explanation, and
can prove the original purchase was exempt.
documenting evidence such as a dated photograph from the
time the motor vehicle was acquired, repair bill, or appraisal of
Effective for sales occurring on and after July 1, 2011:
the condition of the vehicle.
The general sales and use tax rate increases from 6% to 6.35%;
You must complete CERT-106 in its entirety and submit the
The tax on the sale of most motor vehicles for more than $50,000
supporting documentation listed above. Submit clear, legible
increases from 6% to 7%. A motor vehicle subject to this tax rate
copies of the original documents only. DRS will not return original
does not include:
documents.
A motor vehicle subject to the 4.5% tax rate for vehicles
Notice of Allowance or Disallowance of a Claim: DRS generally
purchased by members of the armed forces on full-time
gives notice that a claim for refund was allowed or disallowed within
active duty who are not residents of Connecticut or their
90 days of receiving a properly completed CERT-106. Allowed claims
spouses;
are subject to further examination as provided by law.
A motor vehicle having a gross vehicle weight rating
For More Information: Call 1-800-382-9463 (Connecticut calls
of 12,500 pounds or less that is not used for private
outside the Greater Hartford calling area only) or 860-297-5962 (from
passenger purposes, but is designed or used to transport
anywhere). TTY, TDD, and Text Telephone users only may transmit
merchandise, freight or persons in connection with any
inquiries anytime by calling 860-297-4911. Visit the DRS website at
business enterprise and issued a commercial registration
to preview and download forms and publications.
or more specifi c type of registration by the Department of
Motor Vehicles; or
A motor vehicle having a gross vehicle weight rating over
12,500 pounds.

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