Form Cert-134 - Exempt Purchases By Qualifying Governmental Agencies printable pdf download

Department of Revenue Services

State of Connecticut

Taxpayer Services Division

25 Sigourney St Ste 2

Hartford CT 06106-5032

CERT-134

(Rev. 07/09)

Exempt Purchases by Qualifying Governmental Agencies

Instructions for Agents Making Purchases for Qualifying

General Purpose: Qualifying governmental agencies must issue this certiﬁ cate

Governmental Agencies: A person acting as the agent of a qualifying

to retailers when purchasing tangible personal property or enumerated services.

governmental agency making purchases of tangible personal property or

For purposes of this certiﬁ cate, qualifying governmental agencies include:

enumerated services must issue this certiﬁ cate to notify the seller sales and

•

The United States and its agencies;

use taxes do not apply to the charges for the purchases.

•

The State of Connecticut or its political subdivisions or their agencies;

The agent must:

•

Certain other entities exempt under Connecticut law; and

•

Complete and sign this certiﬁ cate as the purchaser;

Persons acting as agents for any of these entities.

•

Attach a copy of the document from the qualifying governmental agency

A qualifying governmental agency may use this certiﬁ cate to purchase any

that expressly designates the person as the agent for purchasing the types

tangible personal property for resale at any one of ﬁ ve fundraising or social

of goods or services being purchased; and

events of a day’s duration during any calendar year. The event must be exempt

•

Claim an exemption only on purchases of goods or services used

from tax under Conn. Gen. Stat. §12-412(94). Otherwise, governmental

exclusively by the qualifying governmental agency.

agencies are not allowed to purchase tangible personal property for resale with

this certiﬁ cate. See Special Notice 98(11), Exemption From Sales and Use

Keep a copy of this certiﬁ cate, the documents attached, and records that

Taxes of Sales by Nonproﬁ t Organizations at Fundraising or Social Events.

substantiate the information entered on this certiﬁ cate for at least six years

from the date this certiﬁ cate is issued.

Statutory Authority: Conn. Gen. Stat. §12-412(1)(A)

Instructions for the Seller: Acceptance of this certiﬁ cate, when properly

Instructions for the Purchaser: An authorized person acting on behalf

completed and accompanied by any other required documents, relieves the

of a qualifying governmental agency must issue and sign this certiﬁ cate to

seller from the burden of proving the sale and the storage, use, or consumption

advise the seller of tangible personal property or taxable services that sales

of the tangible personal property or taxable services are not subject to sales

and use taxes do not apply to the purchase. The purchases must be made by

and use taxes. This certiﬁ cate is valid only if taken in good faith from a

the qualifying governmental agency using the agency’s own funds.

person who is authorized to furnish it to the seller on behalf of a qualifying

Purchases made by individual employees who will be reimbursed by a qualifying

governmental agency. The good faith of the seller will be questioned if the

governmental agency do not qualify for exemption under any circumstances,

seller has knowledge of facts that give rise to a reasonable inference the

even if the purchases are made in the employee’s ofﬁ cial capacity.

purchaser is not a qualifying governmental agency or an agent of a qualifying

If a purchaser other than an agency of the U.S. or the State of Connecticut,

governmental agency or the items purchased will not be used exclusively by

not named on the reverse of this certiﬁ cate, is expressly exempted from state

or on behalf of the qualifying governmental agency.

sales and use taxes by a federal or Connecticut statute, the purchaser must

Keep this certiﬁ cate, the documents attached, and bills or invoices to the

identify the exempting statute on the reverse of this certiﬁ cate. If a purchaser

purchaser for at least six years from the date the items or services were

is not expressly exempted by a federal statute, but believes it is exempt by

purchased. The bills, invoices, or records covering the purchase made under

reason of federal law, it must request a letter from the Department of Revenue

this certiﬁ cate must be marked “Exempt Under CERT-134” to indicate an

Services (DRS) (address above) acknowledging the exempt status and attach

exempt purchase has occurred.

a copy of the letter to this certiﬁ cate.

This certiﬁ cate may be used for a single exempt purchase, in which case the box

Purchases of Meals and Lodging: In general, qualifying governmental

marked “Certiﬁ cate for One Purchase Only” must be checked. This certiﬁ cate

agencies may not use this certiﬁ cate to purchase meals and lodging, but

may also be used for a continuing line of exempt purchases, in which case the

must get preapproval from DRS for these purchases, and use CERT-112,

box marked “Blanket Certiﬁ cate” must be checked. It remains in effect for three

Exempt Purchase of Meals and Lodging by Exempt Entities, or CERT-123,

years unless the purchaser revokes it in writing before the three-year period

Blanket Certiﬁ cate for Exempt Qualifying Purchases of Meals or Lodging

expires. CERT-134 may not be used as a blanket certiﬁ cate for purchases of

by an Exempt Entity.

tangible personal property for resale at any one of ﬁ ve fundraising or social

However, a qualifying governmental agency may purchase meals tax exempt

events per calendar year exempt under Conn. Gen. Stat. §12-412(94).

using this certiﬁ cate, without prior approval from DRS, when it will resell

A qualifying governmental agency must pay for its exempt purchases with a

the meals at one of ﬁ ve fundraising or social events per year exempt under

check drawn on its own account or with a credit card issued in its own name

Conn. Gen. Stat. §12-412(94). See Policy Statement 2003(4), Purchases of

(and not in the name of any of its members or ofﬁ cers). An exempt purchase

Meals or Lodging by Exempt Entities.

of $10 or less may be made using cash, as long as the purchase is made with

Federal Government Purchases Not Requiring This Certiﬁ cate:

the qualifying governmental agency’s own funds, except a blanket certiﬁ cate

The federal government has implemented the “GSA SmartPay” program,

may not be used for cash purchases.

which uses four categories of cards: Fleet, Purchase, Travel, and Integrated

For More Information: Call Taxpayer Services at 1-800-382-9463

Cards. Federal employees may purchase tangible personal property and

(Connecticut calls outside the Greater Hartford calling area only) or

services, including meals and lodging, tax exempt when using GSA SmartPay

860-297-5962 (from anywhere). TTY, TDD, and Text Telephone

cards, if the purchases are billed to and paid by the federal government. U.S.

users only may transmit inquiries 24 hours a day by calling

government agencies making tax-exempt purchases using GSA SmartPay

860-297-4911. Visit the DRS website at to preview and

cards are not required to use any DRS certiﬁ cates or to get preapproval for

download forms and publications.

purchases. Some GSA SmartPay purchases do not qualify for exemption.

See Policy Statement 2009(2), Retailer’s Acceptance of U.S. Government

“GSA SmartPay 2” Charge Cards for Exempt Purchases.

Form Cert-134 - Exempt Purchases By Qualifying Governmental Agencies

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