Form Cert-129 - Exemption For Items Used Directly In The Biotechnology Industry

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Department of Revenue Services
State of Connecticut
25 Sigourney Street
Hartford CT 06106-5032
CERT-129
(Rev. 01/05)
Exemption for Items Used Directly in the Biotechnology Industry
Instructions for the Seller: Acceptance of this certificate,
General Purpose: The purchaser of machinery, equipment,
when properly completed, relieves the seller from the burden
tools, materials, supplies, and fuel uses this certificate to
establish the item(s) being purchased will be used directly in
of proving the sale and storage, use, or other consumption of
the machinery, equipment, tools, materials, supplies, and fuel
the biotechnology industry.
is not subject to sales and use taxes. The certificate is valid
If the machinery, equipment, tools, materials, supplies, and fuel
only if taken in good faith from a person who is engaged in the
are not used in the manner described above, a purchaser who
application of technologies in biotechnology. The good faith
claimed an exemption owes use tax on the total price of any
of the seller will be questioned if the seller knows of facts that
items purchased under this exemption.
suggest the purchaser is not engaged in applying technologies
in biotechnology or that the item(s) purchased will not be used
Statutory Authority: Conn. Gen. Stat. §12-412(89).
directly in these activities.
Instructions for the Purchaser: An owner or officer of a
Keep this certificate and bills or invoices to the purchaser for
business involved in the application of technologies in
at least six years from the date of the purchase. The bills,
biotechnology can sign and issue this certificate to advise the
invoices, or records covering all purchases made under this
seller of machinery, equipment, tools, materials, supplies, and
certificate must be marked to indicate this was an exempt
fuel that the purchase is exempt. Issue this certificate only
purchase. The words “Exempt under CERT-129” satisfy the
for machinery, equipment, tools, materials, supplies, and fuel
requirement.
as defined in Conn. Gen. Stat. §12-412(89). Biotechnological
applications include: recombinant DNA techniques,
This certificate can be used for individual exempt purchases,
biochemistry, molecular and cellular biology, genetics and
in which event the purchaser must check the box marked
genetic engineering, biological cell fusion techniques, and new
“Certificate for One Purchase Only.” The certificate can
bioprocesses using living organisms, or parts of organisms, to
also be used for a continuing line of exempt purchases, in
produce or modify products, to improve plants or animals, to
which event the purchaser must check the box marked
develop microorganisms for specific uses, to identify targets
“Blanket Certificate.” A blanket certificate remains in effect
for small molecule pharmaceutical development, and to
for three years unless the purchaser revokes it in writing before
transform biological systems into useful processes and products.
the period expires.
Keep a copy of the certificate and records that substantiate
For More Information: Call Taxpayer Services at
the information entered on this certificate for at least six years
1-800-382-9463 (in-state) or 860-297-5962 (from anywhere).
from the date it is issued. If you do not have a Connecticut
TTY, TDD, and Text Telephone users only may transmit
tax registration number, enter the tax registration number
inquiries anytime by calling 860-297-4911. Preview and
assigned by another state and identify the state.
download forms and publications from the DRS Web site at

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