Form Cert-138 - Purchases For Use In Audio Or Video Production Or Broadcasting Form - Department Of Revenue Services
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1
2Department of Revenue Services
State of Connecticut
25 Sigourney Street
Hartford CT 06106-5032
CERT-138
(Rev. 07/05)
Purchases for Use in Audio or Video Production or Broadcasting
General Purpose:
Instructions for the Seller: Acceptance of this certificate,
The purchaser of the items listed below
uses this certificate to establish that the item(s) being purchased
when properly completed, relieves the seller from the burden
qualify for exemption under Conn. Gen. Stat. § 12-412(44):
of proving that the sale and storage, use, rental, lease, or other
consumption of the items described above is not subject to
•
Any filmed and taped television and radio programs and
sales and use taxes. The certificate is valid only if taken in
any materials which become an ingredient or component
good faith from a person who is purchasing the items described
part of films or tapes used directly in the production and
above. For example, the good faith of the seller will be
transmission of finished programs: (1) broadcast to the
questioned if the seller knows of facts that suggest the
general public by a television or radio station, or (2) used
purchaser is not engaged in an activity described above or
for purposes of accredited medical or surgical training,
will not use the item being purchased in an activity described
including any equipment used for that purpose;
above. Keep this certificate and bills or invoices to the
•
Sales of and the storage, use, rental, lease, or other
purchaser for at least six years from the date of the purchase.
consumption of any motion picture or video production
The bills, invoices, or records covering all purchases made
equipment or sound recording equipment purchased or
under this certificate must be marked to indicate this was an
leased for use in this state for production activities which
exempt purchase. The words “Exempt under CERT-138”
become an ingredient or component part of any master
satisfy the requirement.
tapes, records, video tapes, or film produced for
commercial entertainment, commercial advertising, or
This certificate can be used for individual exempt purchases,
commercial educational purposes; or
in which event the purchaser must check the box marked
•
“Certificate for One Purchase Only.” The certificate can also
Equipment including, but not limited to, antennas used
be used for a continuing line of exempt purchases, in which
directly in the production or broadcast of programs to the
event the purchaser must check the box marked “Blanket
general public by a television or radio station.
Certificate.” A blanket certificate remains in effect for a
If the items listed above are not used in the manner described
three-year period unless the purchaser revokes it in writing
above, a purchaser who claimed an exemption owes use tax
before the period expires.
on the total price of any items purchased under this exemption.
For More Information: Call Taxpayer Services at
Statutory Authority: Conn. Gen. Stat. §12-412(44).
1-800-382-9463 (in-state) or 860-297-5962 (from anywhere).
TTY, TDD, and Text Telephone users only may transmit
Instructions for the Purchaser: An owner or officer of
inquiries anytime by calling 860-297-4911. Preview and
a business purchasing the items described above can sign and
download forms and publications from the Department of
issue this certificate to advise the seller of these items that the
Revenue Services (DRS) Web site at
purchase is exempt.
Keep a copy of the certificate and records that substantiate
the information entered on this certificate for at least six years
from the date it is issued.
If you do not have a Connecticut tax registration number, enter
the tax
registration number assigned by another state and
identify the state. In addition, you must attach some
documentation that includes a location and telephone number
and demonstrates you are engaged in business (for example,
a business card, brochure, or business stationery). If you have
no tax identification number because your home state does
not have a sales tax, you should provide the federal
identification number.
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