Form Cert-131 - Exemption For Projects Of The Connecticut Resources Recovery Authority And Solid Waste-To-Energy Facilities
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1
2Department of Revenue Services
State of Connecticut
25 Sigourney Street
Hartford CT 06106-5032
CERT-131
(Revised 08/03)
Exemption for Projects of the Connecticut Resources Recovery
Authority and Solid Waste-To-Energy Facilities
General Purpose: A purchaser of tangible personal
Instructions for the Seller: Acceptance of this certificate,
property or services uses this certificate to establish the item(s)
when properly completed, relieves the seller from the burden
are being purchased to be incorporated into or used or
of proving the sale to, and the storage, use, or other
consumed in the operation of a project of the Connecticut
consumption by a purchaser, as identified on the certificate,
Resources Recovery Authority (CRRA) or in a solid waste-
of tangible personal property or services is not subject to sales
to-energy facility.
and use taxes. This certificate is valid only if taken in good
faith from a person who is an owner or officer of the purchaser
Statutory Authority: Conn. Gen. Stat. §12-412(92) and (95).
identified on the certificate. The good faith of the seller will
be questioned if the seller knows of facts that suggest the
Instructions for the Purchaser: An owner or officer of
purchaser is not a purchaser as identified on the certificate or
the following signs and issues this certificate:
item(s) purchased will not be incorporated into or used or
•
CRRA;
consumed in the operation of a project of the CRRA or in a
•
A lessee or operator of a project of CRRA where the
solid waste-to-energy facility.
purchases will be reimbursed by CRRA;
Keep this certificate and bills or invoices to the purchaser for
•
An authority or operating committee of a solid waste-to-
at least six years from the date on which the items were
energy facility that holds a permit issued by the
purchased. The bills, invoices, or records covering all purchases
Commissioner of Environmental Protection under Conn.
made under this certificate must be appropriately marked
Gen. Stat. §22a-208a; or
“Exempt Under CERT-131” to indicate the purchase was not
•
A lessee or operator of a solid waste-to-energy facility
taxable.
where the purchaser will be reimbursed by an authority
This certificate may be used for a single purchase, in which
or operating committee.
event the box marked “Certificate for One Purchase Only”
This certificate advises the seller of tangible personal property
must be checked. This certificate may also be used for a
or services that sales and use taxes do not apply to charges
continuing line of purchases, in which event the box marked
for the purchase. This certificate may be issued only for
“Blanket Certificate” must be checked. A blanket certificate
purchases exempted under Conn. Gen. Stat. §12-412(92)
remains in effect for three years unless the purchaser revokes
or (95).
it in writing before the period expires.
If the tangible personal property or services are not used in
For More Information: Call Taxpayer Services at
the manner described in this certificate, the purchaser who
1-800-382-9463 (in-state) or 860-297-5962 (from
claimed the exemption owes a use tax on the total price of the
anywhere). TTY, TDD, and Text Telephone users only
item(s) purchased under the exemption.
may transmit inquiries anytime by calling 860-297-4911.
Preview and download forms and publications from the DRS
Keep a copy of this certificate and records to substantiate the
Web site at
information entered on this certificate for at least six years
from the date it is issued. If no Connecticut registration number
has been assigned to the purchaser, enter the tax registration
number assigned by another state and identify the state.
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