Form Cert-130 - Sales And Use Tax Exemption For Purchases By Water Companies

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Department of Revenue Services
State of Connecticut
25 Sigourney Street
Hartford CT 06106-5032
CERT-130
(Revised 08/03)
Sales and Use Tax Exemption for Purchases by Water Companies
General Purpose: A purchaser of tangible personal
officer of a water company, as the term is defined in Conn.
property or services uses this certificate to establish the item(s)
Gen. Stat. §16-1(10). The good faith of the seller will be
are being purchased by a water company for use in maintaining,
questioned if the seller knows of facts that suggest the
operating, managing, or controlling a water source or distributing
purchaser is not the water company or the tangible personal
plant or system employed for the purpose of supplying water
property or services purchased will not be used in maintaining,
to 50 or more consumers.
operating, managing, or controlling a water source or distributing
plant or system employed for the purpose of supplying water
Statutory Authority: Conn. Gen. Stat. §12-412(90).
to 50 or more consumers.
Instructions for the Purchaser: An owner or officer of
Keep this certificate and bills or invoices to the purchaser for
a water company, as the term is defined in Conn. Gen. Stat.
at least six years from the date on which the items were
§16-1(10), signs and issues this certificate to advise the seller
purchased. The bills, invoices, or records covering all
of tangible personal property or services that sales and use
purchases made under this certificate must be appropriately
taxes do not apply to charges for the purchase. This certificate
marked “Exempt Under CERT-130” to indicate the purchase
may be issued only for purchases exempted under Conn. Gen.
was not taxable.
Stat. §12-412(90).
This certificate may be used for a single purchase, in which
If the tangible personal property or services are not used in
event the box marked “Certificate for One Purchase Only”
the manner described in this certificate, a purchaser who
must be checked. This certificate may also be used for a
claimed the exemption owes a use tax on the total price of the
continuing line of purchases, in which event the box marked
item(s) purchased under the exemption.
“Blanket Certificate” must be checked. A blanket certificate
remains in effect for three years unless the purchaser revokes
Keep a copy of this certificate and records to substantiate the
it in writing before the period expires.
information entered on this certificate for at least six years
from the date it is issued.
For More Information: Call Taxpayer Services at
1-800-382-9463 (in-state) or 860-297-5962 (from
Instructions for the Seller: Acceptance of this certificate,
anywhere). TTY, TDD, and Text Telephone users only
when properly completed, relieves the seller from the burden
may transmit inquiries anytime by calling 860-297-4911.
of proving the sale to, and the storage, use, or other consumption
Preview and download forms and publications from the DRS
by a water company of tangible personal property or services
Web site at
is not subject to sales and use taxes. This certificate is valid
only if taken in good faith from a person who is an owner or

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