Form Cert-119 - Purchases Of Tangible Personal Property And Services By Qualifying Exempt Organizations
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1
2Department of Revenue Services
State of Connecticut
Taxpayer Services Division
25 Sigourney Street
Hartford CT 06106-5032
CERT-119
(Rev. 05/04)
Purchases of Tangible Personal Property and
Services by Qualifying Exempt Organizations
General Purpose: A qualifying exempt organization must issue this
For purchases made on or after January 1, 1996, a qualifying exempt
certificate to retailers when purchasing items to be used by the organization
organization covered by a group exemption letter, and that was not
exclusively for the purposes for which it was established. Under Conn.
issued an exemption permit by DRS under Conn. Agencies Regs.
Gen. Stat. §12-412(8), a qualifying exempt organization is either:
§12-426-15, must attach to this certificate a copy of:
• An organization issued an exemption permit by the Department of
• The group exemption letter issued by the IRS to subordinate
Revenue Services (DRS) under Conn. Agencies Regs.
organizations (including the qualifying exempt organization) on
§12-426-15, if the permit has not been canceled or revoked by DRS; or
whose behalf a central organization applied for recognition of
exemption;
• An organization that is exempt from federal income tax under
I.R.C. §501(a) and has been issued a determination letter by the
• The organization’s written consent to the central organization to
U.S. Treasury Department as an organization described in
be covered by the group exemption letter; and
I.R.C. §501(c)(3) or (13), if the determination letter has not been
• The central organization’s written notification to the IRS that the
revoked by the Internal Revenue Service (IRS).
organization consents to be covered by the group exemption letter.
A qualifying exempt organization may use this certificate to purchase
Instructions for the Seller: Acceptance of this certificate, when
any tangible personal property for resale at one of five fundraising or
properly completed, relieves the seller from the burden of proving the
social events of a day’s duration during any calendar year. The event
sale and the storage, use, or consumption of the tangible personal
must be exempt from tax under Conn. Gen. Stat. §12-412(94). Otherwise,
property or taxable services are not subject to sales and use taxes.
exempt organizations are not allowed to purchase tangible personal
This certificate is valid only if taken in good faith from a qualifying
property for resale with this certificate. See Special Notice 98(11),
exempt organization. The good faith of the seller will be questioned if
Exemption From Sales and Use Taxes of Sales by Nonprofit
the seller knows of facts that suggest the purchaser is not a qualifying
Organizations at Fundraising or Social Events.
exempt organization.
Purchases of Meals and Lodging: In general, qualifying exempt
Keep this certificate, the documents attached, and bills or invoices to
organizations may not use this certificate to purchase meals and
the purchaser for at least six years from the date the items or services
lodging, but must get preapproval from DRS for these purchases, and
were purchased. The bills, invoices or records covering the purchase
use CERT-112, Exempt Purchases of Meals and Lodging by Exempt
made under this certificate must be marked “Exempt Under CERT-119”
Entities, or CERT-123, Blanket Certificate for Exempt Qualifying
to indicate the purchase was exempt.
Purchases of Meals or Lodging by an Exempt Entity.
However, a qualifying exempt organization may purchase meals tax
This certificate may be used for a single exempt purchase, in which
exempt using this certificate, without prior approval from DRS, when
case the box marked “Certificate for One Purchase Only” must be
it will resell the meals at one of five fundraising or social events per
checked. This certificate may also be used for a continuing line of
exempt purchases, in which case the box marked “Blanket Certificate”
year exempt under Conn. Gen. Stat. §12-412(94). See Policy Statement
2003(4), Purchases of Meals of Lodging by Exempt Entities.
must be checked. A blanket certificate remains in effect for three years
unless the purchaser revokes it in writing before the expiration of the
If the purchaser is not a qualifying exempt organization or does not
three-year period. CERT-119 may not be used as a blanket certificate
use the property or services purchased exclusively for the purposes
for purchases of tangible personal property for resale at any one of
for which the organization was established, the purchaser owes use
five fundraising or social events per calendar year exempt under Conn.
tax on the total purchase price of the property or services.
Gen. Stat. §12-412(94).
Statutory Authority: Conn. Gen. Stat. §12-412(8) and (94).
An exempt organization must pay for its exempt purchases by a check
Instructions for the Purchaser: An officer of a qualifying exempt
drawn on its checking account or by a credit card issued in its name
organization must issue and sign this certificate to advise the seller of
(and not in the name of any of its members or officers). An exempt
tangible personal property or taxable services that sales and use taxes
organization may make a purchase of $10 or less using cash from the
do not apply to the purchase. Keep a copy of this certificate, the
organization’s own funds. However, a blanket CERT-119 may not be
documents attached, and records that substantiate the information
used for a cash purchase, and a properly completed CERT-119, with
entered on this certificate for at least six years from the date this
the appropriate documents attached, must be issued to the retailer at
certificate is issued.
the time of each cash purchase.
The purchaser must attach to this certificate a copy of the:
For More Information: Call Taxpayer Services at 1-800-382-9463
•
Exemption permit issued to the organization by DRS under Conn.
(in-state) or 860-297-5962 (from anywhere). TTY, TDD, and Text
Agencies Regs. §12-426-15; or
Telephone users only may transmit inquiries 24 hours a day by calling
•
Determination letter or group exemption letter issued by the IRS
860-297-4911. Preview and download forms and publications from
which establishes that the organization has been determined to be
the DRS Web site at
an exempt organization described in I.R.C. §501(c)(3) or (13).
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