Form Cert-124 - Certificate For Purchases Of Tangible Personal Property Incorporated Into Or Consumed In Water Pollution Control Facilities
Download a blank fillable Form Cert-124 - Certificate For Purchases Of Tangible Personal Property Incorporated Into Or Consumed In Water Pollution Control Facilities in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Cert-124 - Certificate For Purchases Of Tangible Personal Property Incorporated Into Or Consumed In Water Pollution Control Facilities with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2State of Connecticut
Department of Revenue Services
25 Sigourney Street
Hartford CT 06106-5032
CERT-124
Certificate for Purchases of Tangible Personal Property
Incorporated Into or Consumed in Water Pollution Control Facilities
Conn. Gen. Stat. §§12-412(21) and 12-81(51)
General Purpose: This certificate is to be used by the purchaser to claim
In order to obtain the municipal property tax exemption under Conn. Gen.
exemption from sales and use taxes under Conn. Gen. Stat. §12-412(21).
Stat. §12-81(51) which may be available for qualifying structures or
The exemption is for purchases of tangible personal property acquired for
equipment, the taxpayer must file a properly completed copy of this
incorporation into or used and consumed in the operation of facilities for the
certificate with the assessor of the municipality in which the structures or
treatment of industrial waste before the discharge thereof into any waters of
equipment are located, after confirming that municipality’s procedures for
the state or into any sewerage system emptying into such waters, the primary
qualifying for such exemption.
purpose of which is the reduction, control or elimination of water pollution,
Instructions for the Seller: Acceptance of this certificate, when properly
certified as approved for such purpose by the Commissioner of the
completed, shall relieve the seller from the burden of proving that the sale of
Department of Environmental Protection. The Commissioner may certify
tangible personal property is not subject to sales and use taxes when such
to a portion of the tangible personal property acquired for incorporation
tangible personal property will be used or consumed in the operation of
into such facilities to the extent that such portion has as its primary purpose
facilities for the treatment of industrial waste before the discharge thereof
the reduction, control or elimination of water pollution.
into any waters of the state or into any sewerage system emptying into such
This certificate may also be used to certify that for purposes of the municipal
waters, the primary purpose of which is the reduction, control or elimination
property tax exemption under Conn. Gen. Stat. §12-81(51), the tangible
of water pollution, and is certified as approved for such purpose by the
personal property has been approved for incorporation into or used and
Commissioner of the Department of Environmental Protection.
consumed in the operation of water pollution abatement facilities. For
The certificate is valid only if taken in good faith from a person who is an
information on either of these provisions, see Policy Statement 99(3).
owner or officer of a business that will use tangible personal property being
Repeal of the Corporation Business Tax Credit: Effective for income
purchased as provided in Conn. Gen. Stat. §12-412(21). For example, the
years beginning on or after January 1, 1998, the corporation business tax
good faith of the seller will be questioned if such seller has knowledge of
credit under Conn. Gen. Stat. §12-217d for certain expenses for treating
facts that give rise to a reasonable inference that the purchaser will not use
industrial waste is repealed. Any corporation eligible for this tax credit may
the tangible personal property for water pollution abatement or that the
tangible personal property cannot be used for such purpose, or that the
carry any remaining tax credit forward as the provisions of this section
would have allowed prior to repeal. (1997 Conn. Pub. Acts 295, §§ 21 and 24)
tangible personal property has not been approved by DEP. This certificate
together with proof that the tangible personal property is approved for use
Purchases of Items Not Listed in PS 99(3): The purchaser must
or consumption in water pollution abatement, and bills or invoices to the
obtain and attach to this certificate written approval from the Commissioner
purchaser, must be maintained by the seller for a period of at least six years
of the Department of Environmental Protection indicating that an item of
from the date on which the items were purchased. The bills, invoices or
tangible personal property is approved for use in a water pollution control
records covering purchases made under this certificate must be appropriately
facility. For information on how to obtain written approval from the
marked to indicate that an exempt purchase has occurred. The words
Department of Environmental Protection (DEP), see PS 99(3).
Exempt Under CERT-124 will satisfy the requirement.
Instructions for the Purchaser: This certificate is to be issued and
This certificate may be used for individual exempt purchases, in which event
signed by an owner or officer of a business that purchases tangible personal
the box marked Certificate for One Purchase Only must be checked. This
property to be incorporated into or consumed in the operation of facilities
certificate may also be used for a continuing line of exempt purchases, in
for the treatment of industrial waste before the discharge thereof into any
which event the box marked Blanket Certificate must be checked. A blanket
waters of the state or into any sewerage system emptying into such waters,
certificate shall remain in effect for a three-year period, unless a written
the primary purpose of which is the reduction, control or elimination of
revocation is made by the purchaser prior to the expiration of the period.
water pollution, certified as approved for such purpose by the Commissioner
For Further Information: Call Taxpayer Services at 1-800-382-9463
of the Department of Environmental Protection. In order for the purchaser
(toll-free from within Connecticut) or 860-297-5962 (anywhere).
to qualify for the exemption from sales and use taxes under Conn. Gen. Stat.
TTY, TDD and Text Telephone users only may transmit inquiries 24 hours
§12-412(21), the purchaser must present this certificate to the retailer at the
a day by calling 860-297-4911.
time of purchase of the qualifying tangible personal property.
CONTINUED ON REVERSE
(Revised 6/99)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Cert-117 - Certificate For Purchases Of Tangible Personal Property Incorporated Into Or Consumed In Air Pollution Controll Facilities
Legal
Cert-124 1/05 - Purchases Of Tangible Personal Property Incorporated Into Or Consumed In Water Pollution Control Facilities 2005
Financial
Form Cert-124 - Purchases Of Tangible Personal Property Incorporated Into Or Consumed In Water Pollution Control Facilities
Financial
Cert-117 1/05 - Purchases Of Tangible Personal Property Incorporated Into Or Consumed In Air Pollution Control Facilities - State Of Connecticut Department Of Revenue Services
Financial
Form Cert-117 - Purchases Of Tangible Personal Property Incorporated Into Or Consumed In Air Pollution Control Facilities
Financial
Form Cert-113 - Certificate For Purchases Of Tangible Personal Property And Services By A Nonprofit Nursing Home, Nonprofit Rest Home Or Nonprofit Home For The Aged
Legal
Form Cert-113 - Certificate For Purchases Of Tangible Personal Property And Services By A Nonprofit Nursing Home, Nonprofit Rest Home Or Nonprofit Home For The Aged
Legal
Form Cert-113 - Certificate For Purchases Of Tangible Personal Property And Services By A Nonprofit Nursing Home, Nonprofit Rest Home Or Nonprofit Home For The Aged
Financial
Related Categories
Parent category: Financial