Form Cert-103 - Residential Condominium Association Certificate - Connecticut

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CERT-103
Residential Condominium Association Certificate
General Purpose: This certificate is to be used by a residential
Statutory Authority: Conn. Gen. Stat. §12-407(2)(i)(I).
condominium association to establish, for a particular calendar year, the
Instructions for Service Recipient (Condominium Association or
percentage of the condominium units that are not owner-occupied. That
General Contractor): A principal officer of the association must sign this
percentage will be used by the service provider as the percentage of charges
certificate. The information must be accurate as of the first day of the
for services to real property that are subject to sales and use taxes.
calendar year covered by this certificate. A copy of the certificate and
Services to real property include: such services as management,
records that substantiate the information entered on this certificate must be
electrical, plumbing, carpentry, plastering, heating, air conditioning, ventilation,
maintained for a period of at least six years from the end of the calendar year
flooring, sandblasting, carpeting, masonry and refuse removal services.
covered by this certificate. This certificate may be issued only where the
services are rendered to the common elements and where the services are
Services to real property do not include: locksmith, landscaping and
“services to industrial, commercial or income-producing real property,” as
horticulture, window cleaning, maintenance, janitorial, exterminating or
defined in Conn. Agencies Regs. §12-407(2)(i)(I)-1(g). This certificate may
swimming pool cleaning and maintenance services. Charges for those services
not be issued in connection with the rendering to the condominium association
are fully subject to sales and use taxes. See Conn. Agencies Regs. §12-
of any other services or where the services are not rendered to the common
407(2)(i)(I)-1(g)(2).
elements.
This certificate may not be issued: by a residential condominium
Instructions for Service Provider (General Contractor or
association and may not be accepted by a service provider where the services
Subcontractor): Acceptance of this certificate, when properly completed
being rendered by the service provider involve paving of any sort, painting
by a service recipient relieves the service provider from the burden of proving
or staining, wallpapering, roofing, siding and exterior metal work. These
that services were not rendered to income-producing real property only if
services are taxable whether rendered to owner-occupied or non-owner-
taken in good faith from the condominium association or the general contractor.
occupied condominium units.
The good faith of the service provider will be questioned if such provider has
Contractors: are consumers of tangible personal property physically
knowledge of facts that give rise to a reasonable inference that the information
incorporated into buildings being constructed or renovated by them. Sales
in this certificate is inaccurate. This certificate and bills or invoices to the
of such property to contractors are retail sales subject to sales and use taxes.
condominium association must be kept for at least six years from the date
Where a subcontractor will not accept a resale certificate issued by a general
that the services were rendered. Bills or invoices must be marked (with
contractor in connection with services to industrial, commercial or income-
words such as “Services exempt under Residential Condominium Association
producing real property being rendered to the general contractor by the
Certificate”) to indicate that charges for services were partially or totally
subcontractor, this certificate may be issued by the general contractor to the
exempted from sales and use taxes.
subcontractor. Where a subcontractor will accept a resale certificate issued
For Further Information: Call Taxpayer Services at 1-800-382-9463 (in-
by the general contractor in connection with services to industrial, commercial
state) or 860-297-5962. Telecommunications Device For The Deaf (TDD/
or income-producing real property being rendered to the general contractor
TT) users only call 860-297-4911.
by the subcontractor, this certificate need not be issued.
NAME OF RESIDENTIAL CONDOMINIUM ASSN
ADDRESS
CT TAX REGISTRATION NUMBER
FEDERAL EMPLOYER ID #
.
(If NONE, explain on reverse)
NAME OF SERVICE PROVIDER
ADDRESS
CT TAX REGISTRATION NUMBER
FEDERAL EMPLOYER ID #
(If NONE, explain on reverse)
GENERAL DESCRIPTION OF SERVICES BEING RENDERED TO RESIDENTIAL CONDOMINIUM ASSOCIATION BY SERVICE PROVIDER
PERIOD COVERED BY THIS CERTIFICATE:
(CALENDAR YEAR
)
CONTINUED ON REVERSE
(Revised 11/98)

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