Form Cert-135 - Reduced Sales And Use Tax Rate For Motor Vehicles Purchased By Nonresident Military Personnel And Their Spouses
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1
2State of Connecticut
Department of Revenue Services
25 Sigourney Street
Hartford CT 06106-5032
CERT-135
(New 01/01)
Reduced Sales and Use Tax Rate for Motor Vehicles Purchased by
Nonresident Military Personnel and Their Spouses
Part I Instructions
Conn. Gen. Stat. §12-408(1)(B), as amended by 2000 Conn.
You can also use a copy of the most recent personal income tax
Pub. Acts 174, §4, provides that “with respect to the sale of a
return filed with your state of residence and a copy of a motor
motor vehicle to any individual who is a member of the armed
vehicle operator’s license issued by your state of residence to
forces of the United States and is on full-time active duty in
substantiate permanent residency in another state.
Connecticut and who is considered, under 50 App USC 574, a
Joint Purchases by the Member and the Member’s
resident of another state, or to any such individual and the spouse
Spouse: A member of the armed forces and the spouse of the
thereof,” the sales and use tax rate on motor vehicle sales is
member must also provide the motor vehicle dealer with one of
4.5% “provided such retailer requires and maintains a declaration
the following documents to jointly purchase a motor vehicle at
by such individual, prescribed as to form by the commissioner
the 4.5% rate:
and bearing notice to the effect that false statements made in
•
such declaration are punishable, or other evidence, satisfactory
A copy of their marriage certificate; or
to the commissioner, concerning the purchaser’s state of
•
A copy of their most recent federal income tax return filed
residence under 50 App USC 574.”
with the Internal Revenue Service showing the box checked
under filing status as “married filing joint return” or “married
General Purpose: A nonresident purchaser who is a member
filing separate return.”
of the armed forces of the United States on full-time active duty
in Connecticut, or the purchaser and the purchaser’s spouse,
Instructions for the Retailer: You must file this form
should use this certificate in connection with the purchase of a
with Form OS-114, Sales and Use Tax Return, for the period in
motor vehicle from a licensed Connecticut motor vehicle dealer
which the sale is reported. Keep a copy for your records and
at the reduced rate of 4.5%. A purchase includes a lease of a
provide a copy of the executed certificate to the purchaser. Keep
motor vehicle. Whenever the term purchase is used, this includes
copies of the certificate, all documents accompanying the
a lease agreement.
certificate, and the bill or invoice for at least six years from the
date the motor vehicle was purchased. The certificate is valid
This certificate is not valid unless it is wholly and correctly
only if taken in good faith from a nonresident member of the
completed and acknowledged. Any misrepresentation will result
armed forces on full-time active duty in Connecticut, or jointly
in the imposition of use tax liability and statutory interest and
from the member and the member’s spouse.
penalties on the member of the armed forces or the member’s
spouse, or sales tax liability and statutory interest and penalties
The good faith of the retailer will be questioned if the retailer
on the retailer. A member of the armed forces who purchases a
knows or has knowledge of facts that give rise to a reasonable
vehicle from an out-of-state retailer must complete all parts of
inference that the purchaser is a resident of Connecticut or is
this certificate other than the declaration of the retailer and submit
not a member of the armed forces on full-time active duty in
this certificate to the Department of Motor Vehicles if the vehicle
Connecticut. The bill, purchase invoice, or records covering
is to be registered in this state.
the purchase made under this certificate must be appropriately
marked to indicate that a purchase at the 4.5% sales and use tax
Instructions for the Purchaser: You must provide the
rate has occurred. The words “Purchased under CERT-135”
motor vehicle dealer with the following documents to prove that
satisfy this requirement.
you have met the requirements to purchase a motor vehicle at
the 4.5% sales and use tax rate:
For Further Information: See Special Notice 99(5), Sales
of Motor Vehicles to Nonresident Military Personnel and Joint
•
Military enlistment papers or a signed letter from a
Sales of Motor Vehicles to Nonresident Personnel and Their
commanding officer on military letterhead. The letter must
Spouses. Call Taxpayer Services at 1-800-382-9463 (within
include the name and address of the member and must
Connecticut) or 860-297-5962 (from anywhere). TTY, TDD,
contain a statement that the member is on full-time active
and Text Telephone users only may transmit inquiries 24 hours
duty at a duty station in Connecticut;
a day by calling 860-297-4911. Preview and download forms
•
A copy of the last Leave and Earnings Statement issued
and publications from the DRS Web site: www. drs.state.ct.us
showing the member’s state of residence or home of record.
Continued on Reverse
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