Form Cert-143 - Sales And Use Tax Exemption For Purchases Of Vessels Docked In Connecticut For 60 Or Fewer Days In A Calendar Year
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1
2State of Connecticut
Department of Revenue Services
25 Sigourney St STE 2
Hartford CT 06106-5032
CERT-143
(New 07/13)
Sales and Use Tax Exemption for Purchases of Vessels
Docked in Connecticut for 60 or Fewer Days in a Calendar Year
Purpose: A purchaser should use CERT-143 in connection with
penalties on the purchaser, or sales tax liability and statutory
the purchase of a vessel exempt from sales and use taxes from a
interest and penalties on the retailer.
Connecticut retailer when the vessel is intended to be docked in
The information in this certifi cate is subject to verifi cation by
Connecticut for 60 or fewer days in a calendar year.
the Department of Revenue Services (DRS). If the purchaser is a
This certifi cate is not valid unless Parts 1 through 6 are correctly
corporation, an offi cer or authorized representative must sign the
completed and acknowledged. Any misrepresentation will result
Purchaser’s Declaration.
in the imposition of use tax liability and statutory interest and
Part 1 - Vessel Information
Year
Make of vessel
Model
Length
Hull identifi cation number
USCG vessel documentation number, if applicable
State of registration
State registration number
Location of slip or mooring:
Street address
City or town
State
ZIP Code
Part 2 - Retailer Information
Name of retailer
CT Tax Registration No.
Telephone
Street address
City or town
State
ZIP Code
Instructions for the Retailer
You must keep a copy of CERT-143 and a bill or invoice for at
reasonable inference that the purchaser intends to dock the vessel
least six years from the date the vessel is purchased.
in Connecticut for more than 60 days in the year of purchase.
The certifi cate is valid only if taken in good faith from a person
The bill, purchase invoice, or records covering the purchase made
who intends to dock the vessel in Connecticut for 60 or fewer days
under this certifi cate must be appropriately marked to indicate
in a calendar year. The good faith of the retailer will be questioned
that an exempt purchase has occurred. The words “Exempt under
if the retailer knows or has knowledge of facts that give rise to a
CERT-143” satisfy this requirement.
Part 3 - Purchaser Information
Name of purchaser
Daytime telephone
Individual’s home address (if other than individual, use address area below):
Street address
City or town
State
ZIP Code
Corporation, partnership, limited liability company, or other business entity address:
Street address
City or town
State
ZIP Code
Instructions for the Purchaser
If the DRS determines at a later date that you did not meet the
requirements of the exemption, the exemption may be nullifi ed
Use CERT-143 only if you intend to dock the vessel in Connecticut
and you will be liable for the use tax, penalty, and interest.
for 60 or fewer days in a calendar year, whether or not the days
are consecutive. In addition, you must keep the vessel docked for
This certifi cate does not release you from Connecticut vessel
60 or fewer days in the year of purchase and in any subsequent
registration requirements as stated in Conn. Gen. Stat.
15-142
§§
calendar year in order to qualify for the exemption.
and 15-143.
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