Form Cert-125 - Sales And Use Tax Exemption For A Motor Vehicle Purchased By A Nonresident Of Connecticut

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Department of Revenue Services
State of Connecticut
25 Sigourney Street
Hartford CT 06106-5032
(Rev. 07/06)
CERT-125
Sales and Use Tax Exemption for a Motor Vehicle
Purchased by a Nonresident of Connecticut
Part I Instructions
Conn. Gen. Stat. §12-412(60) exempts from sales and use
A corporation, partnership, limited liability company, or other
taxes the sale of any motor vehicle in this state:
business entity may qualify for this exemption only if:
When the purchaser of the motor vehicle is not a resident
The entity maintains no Connecticut situs and owns no
of this state and does not maintain a permanent place of
fixed assets located in this state;
abode in this state; and
No partner, officer, or member of the entity or its affiliates,
The motor vehicle is not presented, or is not required to be
and no operator or user of the motor vehicle with an
presented, for registration with the Department of Motor
ownership interest in the entity or its affiliates, is a resident
Vehicles (DMV) in this state.
of Connecticut or is a nonresident that maintains a
permanent place of abode in Connecticut; and
General Purpose: A nonresident purchaser should use this
The motor vehicle is not presented, or is not required to be
certificate in connection with the purchase of a motor vehicle
presented, for registration with DMV.
exempt from sales and use taxes from a licensed Connecticut
motor vehicle dealer (retailer) when the vehicle will not be
Instructions for the Retailer: You must keep a copy of
presented, or is not required to be presented, for any form of
the certificate and a bill or invoice for at least six years from
registration in Connecticut except to obtain an in-transit plate.
the date the item is purchased. The certificate is valid only if
taken in good faith from a person who does not maintain a
This certificate is not valid unless it is wholly and correctly
permanent place of abode in this state or a business entity that
completed and acknowledged. Any misrepresentation will
meets the requirements stated above and will not present, or
result in the imposition of use tax liability and statutory interest
is not required to present, this motor vehicle for any form of
and penalties on the purchaser or sales tax liability and statutory
registration in Connecticut except to obtain an in-transit plate.
interest and penalties on the retailer. The information in this
The good faith of the retailer will be questioned if the retailer
certificate will be furnished to other states and is subject to
knows or has knowledge of facts that give rise to a reasonable
verification by the State of Connecticut. If the purchaser is a
inference that the purchaser is a resident of Connecticut,
corporation, an officer or authorized representative must sign
maintains a permanent place of abode here, intends to present,
the Purchaser’s Declaration.
or is required to present, the motor vehicle for registration
Instructions for the Purchaser: Use this certificate only
with DMV in this state except to an obtain in-transit plate.
if you do not maintain a permanent place of abode in
The bill, purchase invoice, or records covering the purchase
Connecticut and will not present, or are not required to present,
made under this certificate must be appropriately marked to
the motor vehicle for any form of registration in Connecticut
indicate that an exempt purchase has occurred. The words
except to obtain an in-transit plate.
“Exempt under CERT-125” satisfy this requirement.
Do not use this form if you maintain a permanent place of
For More Information: See Informational Publication
abode in Connecticut. A permanent place of abode is a
2004(27), Q & A on Purchases of Motor Vehicles by
dwelling place permanently maintained by an individual,
Nonresidents.
Call Taxpayer Services at 1-800-382-9463
whether or not owned by, rented, or leased to the individual
(in-state) or 860-297-5962 (from anywhere). TTY, TDD, and
and generally includes a dwelling place owned by or leased to
Text Telephone users only may transmit inquiries anytime
his or her spouse. Generally, a barracks, motel room, or any
by calling 860-297-4911.
construction that does not contain facilities ordinarily found in
a dwelling, such as facilities for cooking, bathing, etc., are not
deemed a permanent place of abode. Also, a place of abode
is not deemed permanent if it is maintained only during a
temporary stay for the accomplishment of a particular purpose.

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