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Form Bt-21 - Alcoholic Beverages Tax Exemption Certificate - Department Of Revenue Services Page 2

Instructions

Distribution

1. An exemption certificate must be completed for each sale of tax free

Yellow Copy

–

Retained by Purchaser (Instrumentality of the Federal

alcoholic beverages to an instrumentality of the federal government.

Government)

White Copy

–

Retained by Distributor

2. The exemption certificate must be signed by persons authorized by the

instrumentality of the federal government to purchase the alcoholic

Pink Copy

–

To Commissioner of Revenue Services with Distributor’s

beverages.

Monthly Report Form BT-8, Schedule D

3. The exemption certificate may be prepared by the purchaser

(instrumentality of the federal government) and fowarded to the distributor

with its order or by the distributor and forwarded to the purchaser for

certification at the time of the delivery of the alcoholic beverages. In any

event, a completed exemption certificate must be in the hands of the

distributor when the alcoholic beverages leave its possession.

4. Each item appearing on Form BT-8, Schedule D, Alcoholic Beverages

Tax – Tax Free Sales in Connecticut and Sales to Other Licensed

Distributors, indicating a sale to an instrumentality of the federal

government must be supported by an exemption certificate or the item

will be disallowed.

5. Sales to individual members of the federal government for personal

consumption must not be included on this exemption certificate.

6. If you need additional information or assistance, please call the Excise/

Public Services Taxes Subdivision at 860-541-3225, Monday through

Friday, 8:00 a.m. to 5:00 p.m.

According to Conn. Gen. Stat. §12-436(3)(f), any distributor shipping any

alcoholic beverages into any military reservation located within the territorial

boundaries of this state must file with the commissioner a duplicate invoice

showing the quantities of alcoholic beverages shipped and the classification

of the alcoholic beverage within the provisions of this chapter.

BT-21 (Back) Rev. 09/01

Form Bt-21 - Alcoholic Beverages Tax Exemption Certificate - Department Of Revenue Services Page 2