Form Cert-139 - Sales And Use Tax Exemption For A Vessel Purchased By A Nonresident Of Connecticut - Department Of Revenue Services - State Of Connecticut

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Department of Revenue Services
State of Connecticut
25 Sigourney Street
Hartford CT 06106-5032
CERT-139
(Rev. 07/06)
Sales and Use Tax Exemption for a Vessel
Purchased by a Nonresident of Connecticut
Part I Instructions
Statutory Authority: Conn. Gen. Stat. §12-412(60); Conn.
dwelling place owned by or leased to his or her spouse. Generally,
Gen. Stat. §15-142(b).
a barracks, motel room, or any construction that does not contain
facilities ordinarily found in a dwelling, such as facilities for
The sale of any vessel in this state is exempt from sales and use
cooking, bathing, etc., are not deemed a permanent place of
taxes provided:
abode. Also, a place of abode is not deemed permanent if it is
• The purchaser of the vessel is not a resident of this state and
maintained only during a temporary stay for the accomplishment
does not maintain a permanent place of abode in this state;
of a particular purpose.
and
A corporation, partnership, limited liability company, or other
• The vessel is neither presented for registration nor required
business entity may qualify for this exemption only if:
to be registered with the
Connecticut
Department of Motor
• The entity maintains no Connecticut situs and owns no fixed
Vehicles (DMV) in this state.
assets located in this state;
Presented for registration means a vessel registered with DMV
• No partner, officer, or member of the entity or its affiliates,
under Conn. Gen. Stat. §15-142.
and no operator or user of the vessel with an ownership
Required to be registered means a vessel obligated to display a
interest in the entity or its affiliates, is a resident of Connecticut
Connecticut registration decal provided by DMV under Conn.
or is a nonresident that maintains a permanent place of abode
Gen. Stat. §15-142(b). Conn. Gen. Stat. §15-142(b) provides
in Connecticut; and
that a vessel that holds a valid marine document issued by the
• The vessel is neither presented for registration nor required
United States Coast Guard, a valid certificate of number awarded
to be registered with DMV.
by the United States under the provisions of the federal Boat
If the Department of Revenue Services (DRS) determines at a
Safety Act of 1971, or a valid certificate of number awarded by
later date that you did not meet the requirements of the
another state will be required to display a
Connecticut registration
exemption, the exemption may be nullified and you will be liable
decal when it is used upon the waters of this state for more than
for the use tax, penalty, and interest. You will be disqualified from
60 days in any calendar year.
this exemption if DRS finds you did not qualify based on factors
General Purpose: A nonresident purchaser should use this
such as having riparian rights or a mooring slip in Connecticut.
certificate in connection with the purchase of a vessel exempt
Instructions for the Retailer: You must keep a copy of
from sales and use taxes from a Connecticut vessel dealer
the certificate and a bill or invoice for at least six years from the
(retailer) when the vessel is neither presented for registration
date the item is purchased. The certificate is valid only if taken
nor required to be registered in Connecticut.
in good faith from a person who does not maintain a permanent
This certificate is not valid unless it is wholly and correctly
place of abode in this state or a business entity that meets the
completed and acknowledged. Any misrepresentation will result
requirements stated above and will not present this vessel for
in the imposition of use tax liability and statutory interest and
any form of registration in Connecticut. The good faith of the
penalties on the purchaser, or sales tax liability and statutory
retailer will be questioned if the retailer knows or has knowledge
interest and penalties on the retailer. The information in this
of facts that give rise to a reasonable inference that the purchaser
certificate will be furnished to other states and is subject to
is a resident of Connecticut, maintains a permanent place of
verification by the State of Connecticut. If the purchaser is a
abode here, intends to present the vessel for registration, or the
corporation, an officer or authorized representative must sign
vessel is required to be registered with DMV in this state. The
the Purchaser’s Declaration.
bill, purchase invoice, or records covering the purchase made
under this certificate must be appropriately marked to indicate
Instructions for the Purchaser: Use this certificate only
that an exempt purchase has occurred. The words “Exempt
if you do not maintain a permanent place of abode in Connecticut
under CERT-139” satisfy this requirement.
and will not register, or are not required to register, the vessel in
Connecticut.
For More Information: Call DRS Taxpayer Services at
1-800-382-9463 (in-state) or 860-297-5962 (from anywhere).
Do not use this form if you maintain a permanent place of abode
TTY, TDD, and Text Telephone users only may transmit
in Connecticut. A permanent place of abode is a dwelling place
inquiries anytime by calling 860-297-4911. See Informational
permanently maintained by an individual, whether or not owned
Publication 2006(12), Q & A on Purchases of Vessels, for more
by, rented, or leased to the individual and generally includes a
information.

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