Form Cert-140 - Solar Heating Systems, Solar Electricity Generating Systems, And Ice Storage Cooling Systems
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1
2Department of Revenue Services
State of Connecticut
25 Sigourney Street
Hartford CT 06106-5032
CERT-140
(New 07/07)
Solar Heating Systems, Solar Electricity Generating Systems,
and Ice Storage Cooling Systems
General Purpose:
A contractor, property owner, or tenant uses
The purchaser must provide the address where the services are being
performed when purchasing services relating to the installation of a
this certificate to purchase the
following items exempt from sales
solar energy electricity generating system, passive or active solar
and use taxes:
water or space heating system, or geothermal resource system.
• Solar energy electricity generating systems;
• Passive solar water or space heating systems;
The purchaser must provide the address where the services are being
• Active solar water or space heating systems;
performed when purchasing services relating to the installation of
• Geothermal resource systems;
an ice storage system used for cooling for a utility ratepayer who is
billed by the utility on a time-of-service metering basis.
• Equipment related to any of the systems above; and
• Services described in Conn. Gen. Stat. §12-407(a)(37)(I) relating
The purchaser must provide the address where a solar energy
to the installation of any of the systems above.
electricity generating system, passive or active solar water or space
heating system, geothermal resource system, or ice storage cooling
A contractor, property owner, or tenant uses this certificate to
systems, including equipment related to any of these systems, are
purchase the following items exempt from sales and use taxes for a
to be installed if the information is available at the time that this
utility ratepayer who is billed by a utility on a time-of-service metering
certificate is issued.
basis:
• Ice storage systems used for cooling;
Instructions for the Seller: Acceptance of this certificate, when
properly completed, relieves the seller from the burden of proving
• Equipment related to ice storage cooling systems; and
that the sale and storage, use, or other consumption of the items
• Services described in Conn. Gen. Stat. §12-407(a)(37)(I) relating
described above are not subject to sales and use taxes. This
to the installation of ice storage cooling systems.
certificate is valid only if taken in good faith from the person who is
purchasing the items. The good faith of the seller will be questioned
This certificate advises the seller that the purchase of the system,
if the seller has knowledge of the facts that suggest the purchaser is
equipment for the system, or services related to the installation of
not purchasing a system, equipment related to the system, and
the system is exempt from tax. This certificate may only be used for
services related to installing the system that qualifies for exemption
purchases exempt under 2007 Conn. Pub. Acts 242, §68. See Special
under 2007 Conn. Pub. Acts 242, §68 and, in the case of a purchase
Notice 2007(7), 2007 Legislation Granting a Connecticut Sales
of an ice storage system used for cooling, good faith will also be
and Use Tax Exemption for Sales of Solar Heating Systems, Solar
questioned if the seller has reason to believe the purchase is not
Electricity Generating Systems, and Ice Storage Cooling Systems.
made for a utility ratepayer who is billed on a time-of-service metering
Statutory Authority: 2007 Conn. Pub. Acts 242, §68.
basis. Keep this certificate and bills or invoices to the purchaser for
at least six years from the date of the purchase. The bills, invoices,
Instructions for the Purchaser: A purchaser of a solar energy
or records covering all purchases made under this certificate must
electricity generating system, passive or active solar water or space
be marked to indicate this was an exempt purchase. The words
heating system, or geothermal resource system, including equipment
“Exempt under CERT-140” satisfy the requirement.
related to the system, and sales of services described in Conn. Gen.
Stat. §12-407(a)(37)(I) related to the installation of the system can
This certificate can be used for individual exempt purchases of the
sign and issue this certificate to advise the seller of these items that
tangible personal property described above or of services described
the purchase is exempt.
in Conn. Gen. Stat. §12-407(a)(37)(I), in which event the purchaser
must check the box marked “Certificate for One Purchase Only.” The
A purchaser of an ice storage system used for cooling, equipment
certificate can also be used for a continuing line of exempt purchases
related to the system, and services described in Conn. Gen. Stat.
of the tangible personal property described above, in which event
§12-407(a)(37)(I) related to the installation of the system for a utility
the purchaser must check the box marked “Blanket Certificate.” A
ratepayer who is billed by the utility on a time-of-service metering
blanket certificate remains in effect for a three-year period unless
basis can sign and issue this certificate to advise the seller of these
the purchaser revokes it in writing before the period expires.
items that the purchase is exempt.
For More Information: Call Taxpayer Services at 1-800-382-9463
Keep a copy of the certificate and records that substantiate the
(Connecticut calls outside the Greater Hartford calling area only) or
information entered on this certificate for at least six years from the
860-297-5962 (from anywhere). TTY, TDD, and Text Telephone users
date it is issued. If you have a Connecticut Tax Registration Number,
only may transmit inquiries anytime by calling 860-297-4911. Visit the
enter the tax registration number. If you have a tax registration
Department of Revenue Services (DRS) website at
number assigned by another state, enter the other state’s tax
to preview and download forms and publications.
registration number and identify the state.
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