Form Cert-126 - Exempt Purchases Of Tangible Personal Property Or Services For Low And Moderate Income Housing Facilities
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1
2Department of Revenue Services
State of Connecticut
25 Sigourney Street
Hartford CT 06106-5032
CERT-126
(Rev. 01/05)
Exempt Purchases of Tangible Personal Property or
Services for Low and Moderate Income Housing Facilities
General Purpose: Sponsors, owners, or operators of low
Instructions for the Seller: Acceptance of this certificate,
and moderate income housing facilities, as well as contractors
when properly completed, relieves the seller from the burden
for the construction, renovation, repair, maintenance, or
of proving that tangible personal property or services are not
operation of these facilities, should use this certificate to
subject to sales and use taxes when the tangible personal
purchase tangible personal property or services to be
property or services will be incorporated into or used and
incorporated into or to be used and consumed exclusively in
consumed exclusively in the operation of a low and moderate
the operation of the facilities. The tangible personal property
income housing facility. The certificate is valid only if taken in
may be materials that will be physically incorporated into a
good faith from a sponsor, owner, or operator of a low and
construction project or supplies or equipment that will be used
moderate income housing facility, as described in Conn. Gen.
and consumed in the operation of the facility after its
Stat. §12-412(29), or from a contractor under contract with a
construction. The services may be renovation, repair,
sponsor, owner, or operator of the facility. Attach a signed and
maintenance, janitorial, landscaping, or other services.
dated copy of the Facility Approval Letter from DRS identifying
the low and moderate income housing facility named in the
If the tangible personal property or services are not used in the
certificate and acknowledging that the facility is entitled to the
manner described above, a purchaser who claimed an
exemption. The good faith of the seller will be questioned if
exemption owes use tax on the total price of the property.
the seller knows of facts that suggest the purchaser does not
intend to use the property or services in connection with the
Statutory Authority: Conn. Gen. Stat. §12-412(29).
low and moderate income housing facility identified in the
Instructions for the Purchaser: Use this certificate for
Facility Approval Letter, or that the purchaser is not the sponsor,
purchases of tangible personal property or services to be
owner, or operator of the facility, or a contractor under contract
incorporated into or used and consumed exclusively in the
with the sponsor, owner, or operator. Keep this certificate and
operation of a low and moderate income housing facility. To
bills or invoices to the purchaser for at least six years from the
qualify for the exemption from sales and use taxes afforded
date of purchase. The bills, invoices, or records covering the
by Conn. Gen. Stat. §12-412(29), you must present this
purchase made under this certificate must be marked to indicate
certificate to the retailer at the time of the purchase of the
an exempt purchase was made. The words “Exempt under
qualifying tangible personal property or services together with
CERT-126” satisfy the requirement.
a signed and dated copy of the Facility Approval Letter from
This certificate may be used for individual purchases, in which
the Department of Revenue Services (DRS) identifying the
case the box marked “Certificate for One Purchase Only”
low and moderate income housing facility named in this
must be checked. This certificate may also be used for a
certificate and acknowledging that the facility is entitled to the
continuing line of exempt purchases, in which case the box
exemption. Keep a copy of this certificate and records that
marked “Blanket Certificate” must be checked. A blanket
substantiate the information entered on this certificate for at
certificate remains in effect for three years unless the purchaser
least six years from the date it is issued.
revokes it in writing before the period expires.
For More Information: Call Taxpayer Services at
1-800-382-9463 (in-state) or 860-297-5962 (from anywhere).
TTY, TDD, and Text Telephone users only may transmit
inquiries anytime by calling 860-297-4911. Preview and
download forms and publications from the DRS Web site at
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