Form Cert-132 - Sales And Use Tax Exemption For Purchases Made Under The Buy Connecticut Provision


Department of Revenue Services
State of Connecticut
Taxpayer Services Division
25 Sigourney Street
Hartford CT 06106-5032
(Rev. 01/05)
Sales and Use Tax Exemption for Purchases
Made Under the Buy Connecticut Provision
General Purpose: The holder of a Buy Connecticut
This certificate is valid only if the seller takes it in good faith
Provision Exemption Permit uses this certificate to purchase
from a person who is an owner or officer of an entity carrying
tangible personal property in Connecticut without payment of
on a trade, occupation, business, or profession in Connecticut
tax, for use in carrying on a trade, occupation, business, or
that holds a valid Buy Connecticut Provision Exemption Permit
profession, when the property will be shipped out of the state
from DRS. Do not accept this certificate unless the purchaser
for exclusive use by the purchaser outside the state.
attached a copy of its valid Buy Connecticut Provision
Exemption Permit to the certificate.
Statutory Authority: Conn. Gen. Stat. §12-408c.
DRS will question the good faith of the seller if the seller knows,
Instructions for the Purchaser: An owner or officer of
or could reasonably infer that:
an entity carrying on a trade, occupation, business, or profession
• The purchaser is not carrying on a trade, occupation, business,
in Connecticut that holds a valid Buy Connecticut Provision
or profession; or
Exemption Permit from the Department of Revenue Services
• The tangible personal property will not eventually be
(DRS) must sign and issue this certificate to advise the seller of
transported outside Connecticut for exclusive use outside
tangible personal property that sales and use taxes do not apply
the state after being either stored or incorporated into other
to the charges for the purchase. You may issue this certificate
tangible personal property by the purchaser.
only for purchases exempted under the Buy Connecticut
provision. Attach a copy of your valid Buy Connecticut
Keep this certificate and bills or invoices to the purchaser for at
Provision Exemption Permit to this certificate.
least six years from the date on which the items were purchased.
Mark the bills, invoices, or records covering all purchases made
You may store tangible personal property purchased with this
under this certificate to show that the purchase was exempt.
certificate in Connecticut or process, fabricate, manufacture,
The words “Exempt Under CERT-132” satisfy the requirement.
or incorporate it into other tangible personal property in
Connecticut. You may make no other use of the property.
You may use this certificate for individual exempt purchases.
Within three years after purchase, you must transport the tangible
Check the box marked “Certificate for One Purchase Only.”
personal property or the item into which the property has been
You may also use this certificate for a continuing line of exempt
incorporated outside Connecticut for exclusive use outside the
purchases, in which event you must check the box marked
“Blanket Certificate.” A blanket certificate for this exemption
remains in effect from the date of the first purchase in a calendar
Keep a copy of this certificate and records that substantiate
year until the end of the calendar year unless the purchaser
the information entered on this certificate for at least six years
revokes it in writing before the period expires.
from the issue date.
For More Information: See Special Notice 2001(5), The
Instructions for the Seller: Acceptance of this certificate,
“Buy Connecticut” Provision. Call Taxpayer Services at
when properly completed, relieves the seller from the burden
1-800-382-9463 (in-state) or 860-297-5962 (from anywhere).
of proving the sale to or use of the tangible personal property
TTY, TDD, and Text Telephone users only may transmit
described on the back of this document is not subject to sales
inquiries anytime by calling 860-297-4911. Preview and
and use taxes.
download forms and publications from the DRS Web site at


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