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Department of Revenue Services

State of Connecticut

25 Sigourney Street

Hartford CT 06106-5032

CERT-124

(Rev. 01/05)

Purchases of Tangible Personal Property

Incorporated Into or Consumed in Water Pollution Control Facilities

General Purpose: The purchaser uses this certificate to claim exemption

To obtain the municipal property tax exemption under Conn. Gen. Stat.

from sales and use taxes under Conn. Gen. Stat. §12-412(21). The exemption

§12-81(51) which may be available for qualifying structures or equipment,

is for purchases of tangible personal property acquired for incorporation

the taxpayer must file a properly completed copy of this certificate with the

into or used and consumed in the operation of facilities for the treatment of

assessor of the municipality in which the structures or equipment are located

industrial waste before the discharge of industrial waste into any waters of

after confirming that municipality’s procedures for qualifying for the

the state or into any sewerage system emptying into the waters, the primary

exemption.

purpose of which is the reduction, control, or elimination of water pollution,

Instructions for the Seller: Acceptance of this certificate, when properly

certified as approved for the purpose by the Commissioner of the Department

completed, shall relieve the seller from the burden of proving the sale of

of Environmental Protection. The Commissioner may certify to a portion of

tangible personal property is not subject to sales and use taxes when the

the tangible personal property acquired for incorporation into the facilities

tangible personal property will be used or consumed in the operation of

to the extent that the portion has as its primary purpose the reduction,

facilities for the treatment of industrial waste before the discharge of industrial

control, or elimination of water pollution.

waste into any waters of the state or into any sewerage system emptying

This certificate may also be used to certify that for purposes of the municipal

into any waters, the primary purpose of which is the reduction, control, or

property tax exemption under Conn. Gen. Stat. §12-81(51), the tangible

elimination of water pollution, and is certified as approved for the purpose

personal property has been approved for incorporation into or used and

by the Commissioner of the Department of Environmental Protection.

consumed in the operation of water pollution abatement facilities. For

The certificate is valid only if taken in good faith from a person who is an

information on either of these provisions, see Policy Statement 99(3), Tax

owner or officer of a business that will use tangible personal property being

Exemptions for Certain Water Pollution Control Equipment.

purchased as provided in Conn. Gen. Stat. §12-412(21). For example, the

Statutory Authority: Conn. Gen. Stat. §§12-412(21) and 12-81(51)

good faith of the seller will be questioned if the seller knows of facts that

suggest the purchaser will not use the tangible personal property for water

Repeal of the Corporation Business Tax Credit: Effective for income

pollution abatement or that the tangible personal property cannot be used

years beginning on or after January 1, 1998, the corporation business tax

for that purpose, or that the tangible personal property has not been approved

credit under Conn. Gen. Stat. §12-217d for certain expenses for treating

by DEP. This certificate together with proof that the tangible personal

industrial waste is repealed. Any corporation eligible for this tax credit may

property is approved for use or consumption in water pollution abatement,

carry any remaining tax credit forward as the provisions of this section

and bills or invoices to the purchaser, must be maintained by the seller for at

would have allowed prior to repeal.

least six years from the date on which the items were purchased. The bills,

Purchases of Items Not Listed in PS 99(3): The purchaser must

invoices, or records covering purchases made under this certificate must be

obtain and attach to this certificate written approval from the Commissioner

appropriately marked to indicate an exempt purchase has occurred. The

of the Department of Environmental Protection indicating that an item of

words “Exempt Under CERT-124” satisfy the requirement.

tangible personal property is approved for use in a water pollution control

This certificate may be used for individual exempt purchases, in which event

facility. For information on how to obtain written approval from the

the box marked “Certificate for One Purchase Only” must be checked. This

Department of Environmental Protection (DEP), see PS 99(3).

certificate may also be used for a continuing line of exempt purchases, in

which event the box marked “Blanket Certificate” must be checked. A blanket

Instructions for the Purchaser: An owner or officer of a business that

certificate remains in effect for three years unless the purchaser revokes it in

purchases tangible personal property to be incorporated into or consumed

writing before the period expires.

in the operation of facilities for the treatment of industrial waste before the

discharge of industrial waste into any waters of the state or into any sewerage

For More Information: Call Taxpayer Services at 1-800-382-9463

system emptying into the waters, the primary purpose of which is the

(in-state) or 860-297-5962 (from anywhere). TTY, TDD, and Text

reduction, control, or elimination of water pollution, certified as approved

Telephone users only may transmit inquiries anytime by calling

for such purpose by the Commissioner of the Department of Environmental

860-297-4911. Preview and download forms and publications from the

Protection issues and signs this certificate. To qualify for the exemption

DRS Web site at

from sales and use taxes under Conn. Gen. Stat. §12-412(21), the purchaser

must present this certificate to the retailer at the time of purchase of the

qualifying tangible personal property.

Form Cert-124 - Purchases Of Tangible Personal Property Incorporated Into Or Consumed In Water Pollution Control Facilities

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