Form Cert-105 - Commercial Motor Vehicle Purchased Within Connecticut For Use Exclusively In The Carriage Of Freight In Interstate Commerce Certificate Form - Department Of Revenue Services, Connecticut

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Department of Revenue Services
State of Connecticut
25 Sigourney Street
Hartford CT 06106-5032
(Rev. 01/05)
CERT-105
Commercial Motor Vehicle Purchased Within Connecticut for Use
Exclusively in the Carriage of Freight in Interstate Commerce
General Purpose: This certificate must be used by the
Instructions for the Seller: Acceptance of this certificate,
purchaser of a commercial truck, truck tractor, tractor or
when properly completed and accompanied by a copy of the
semitrailer, or vehicle used in combination with these, which
certificate or permit issued by the ICC to the purchaser, relieves
will be operated actively and exclusively during the one-year
the seller from the burden of proving that the sale and storage,
period following the purchase date of the vehicle for the
use, or other consumption, of a motor vehicle as described
carriage of freight under a certificate or permit issued by the
above is not subject to sales and use taxes. The certificate is
Interstate Commerce Commission (ICC) or its successor
valid only if taken in good faith from a person who is purchasing
agency to the purchaser to claim exemption.
a commercial truck, truck tractor, tractor or semitrailer, or
vehicle used in combination with these for use as described
If the motor vehicle is not used in the manner described above,
above. For example, the good faith of the seller will be
the purchaser owes use tax on the total purchase price. A
questioned if the seller knows of facts that suggest the
motor vehicle is used exclusively in interstate commerce only
commercial motor vehicle or motor bus will not be operated
if each and every payload qualifies as an interstate commerce
actively and exclusively during the one-year period following
venture. Any other vehicle use, such as transporting payloads
the purchase date for the carriage of interstate freight under a
originating and terminating within Connecticut, make the
certificate or permit issued by the ICC to the purchaser. Keep
purchaser liable for the use tax.
this certificate and bills or invoices to the purchaser for at
least six years from the date of the purchase. The bills,
Statutory Authority: Conn. Gen. Stat. §12-412(70).
invoices, or records covering all purchases made under this
Instructions for the Purchaser: An owner or officer of
certificate must be marked to indicate this was an exempt
a business purchasing a commercial truck, truck tractor, tractor
purchase. The words “Exempt under CERT-105” satisfy the
or semitrailer, or vehicle used in combination with these for
requirement.
use in the manner described above can sign and issue this
This certificate can be used for a single exempt purchase only
certificate to advise the seller of these items that the purchase
and cannot be used as a “blanket certificate” for a continuing
is exempt. Attach a copy of the certificate or permit issued
line of purchases.
by the ICC to this certificate. Keep a copy of the certificate
and records that substantiate the information entered on this
For More Information: Call Taxpayer Services at
certificate for at least six years from the date it is issued. If
1-800-382-9463 (in-state) or 860-297-5962 (from anywhere).
you do not have a Connecticut tax registration number, enter
TTY, TDD, and Text Telephone users only may transmit
the tax registration number assigned by another state and
inquiries anytime by calling 860-297-4911. Preview and
identify the state.
download forms and publications from the DRS Web site at

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