Form Cert-141 - Contractor'S Exempt Purchase Certificate (Page 2 of 2) in pdf

Statutory and Regulatory Authority

If you are unable to designate the exact amount of materials or

supplies to be installed or placed in a project being performed

•

Conn. Agencies Regs. §12-426-18;

under contract with an exempt entity, you must estimate the

•

Conn. Gen. Stat. §12-412(1) and (2), the United States,

amount of the purchases. You will be held strictly accountable

the State of Connecticut, or any political subdivisions or

for any use tax due the state on the purchases in the event of any

agencies of the State of Connecticut; for example state

use other than the permanent installation or placement of the

or municipal schools, universities, police, municipal

purchases in the exempt project identiﬁ ed in this certiﬁ cate.

ﬁ re departments, and state or municipal libraries. Only

Contractors are the consumers of all the tools, supplies, and

Connecticut state agencies have been issued an exemption

equipment used in fulﬁ lling a construction contract that are

number that can be entered on this form;

not installed or placed in the exempt job even if they are used

•

Conn. Gen. Stat. §12-412(5), nonproﬁ t charitable hospitals,

up during the job.

nonproﬁ t nursing homes, nonproﬁ t rest homes and nonproﬁ t

residential care homes; and an acute care, for-proﬁ t hospital,

Instructions for the Seller: Acceptance of this certiﬁ cate,

in operation as of May 12, 2004;

when properly completed, relieves the seller from the burden

of proving that tangible personal property is not subject to

•

Conn. Gen. Stat. §12-412(8), Internal Revenue Code

sales and use taxes when the tangible personal property will be

§501(c)(3) or (13) organizations exempt from federal

installed or placed in a project being performed under a contract

income tax. Only charitable or religious organizations that

with an exempt entity and will remain in the project after its

applied to the Department of Revenue Services (DRS) prior

completion. The certiﬁ cate is valid only if taken in good faith

to 7/1/95 were issued a Connecticut exemption permit

from a contractor under contract with an exempt entity. The

number that can be entered on this form. Other charitable

good faith of the seller will be questioned if the seller knows

or religious organizations have not been issued a permit

of, or should know of, facts that suggest the contractor does

number and will leave that space blank;

not intend to install or place the property in a project being

•

Conn. Gen. Stat. § 12-412(84), for purchases with regard

performed under contract with an exempt entity.

to the Connecticut Technology Park;

Keep this certiﬁ cate and bills or invoices to the purchaser for at

•

Conn. Gen. Stat. § 12-412(90), water companies;

least six years from the date of purchase. The bills, invoices, or

•

Conn. Gen. Stat. § 12-412(92), the Connecticut Resources

records covering the purchase made under this certiﬁ cate must

Recovery Authority;

be marked to indicate an exempt purchase was made. The words

“Exempt under CERT-141” satisfy the requirement.

•

Conn. Gen. Stat. § 12-412(93), tourism districts;

•

Conn. Gen. Stat. § 12-412(95), solid waste-to-energy

This certiﬁ cate may be used for individual purchases, in which

facilities;

case the box marked “Certiﬁ cate for One Purchase Only” must

be checked. This certiﬁ cate may also be used for a continuing

•

Conn. Gen. Stat. §7-273mm, municipal or regional resource

line of exempt purchases for the project identiﬁ ed in this

recovery authorities; and

certiﬁ cate, in which case the box marked “Blanket Certiﬁ cate”

•

Conn. Gen. Stat. § 16-344, the Metropolitan Transportation

must be checked. A blanket certiﬁ cate remains in effect for

Authority or subsidiary in connection with the New Haven

three years unless the purchaser revokes it in writing before

commuter railroad service.

the period expires.

Instructions for the Purchaser: Use this certiﬁ cate for

For More Information: Call Taxpayer Services at

purchases of tangible personal property to be installed or placed

1-800-382-9463 (Connecticut calls outside the Greater Hartford

in a project being performed under a contract with an exempt

calling area only) or 860-297-5962 (from anywhere). TTY,

entity that will remain in the project after its completion. To

TDD, and Text Telephone users only may transmit inquiries

qualify for the exemption from sales and use taxes, you must

anytime by calling 860-297-4911. Visit the DRS website

present this certiﬁ cate to the retailer at the time of the purchase

at to preview and download forms and

of the qualifying tangible personal property. For at least six

publications.

years from the date it is issued, keep a copy of this certiﬁ cate

and records that substantiate the information entered on this

certiﬁ cate including records to support the contractor’s use of

this certiﬁ cate and to show the disposition of all materials or

supplies purchased.

CERT-141, Contractor’s Exempt Purchase Certiﬁ cate (Rev. 03/09)

Connecticut Department of Revenue Services

Form Cert-141 - Contractor'S Exempt Purchase Certificate Page 2

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