Looking for a Ct Tax Forms And Templates? Download it for free!

Department of Revenue Services

State of Connecticut

25 Sigourney Street

Hartford CT 06106-5032

CERT-120

(Rev. 01/05)

Machinery, Equipment, Tools, Materials, and Supplies

Used in the Production of Printed Material or in Prepress Production

General Purpose: This certificate is used by the purchaser

Instructions for the Seller: Acceptance of this certificate,

of machinery, equipment, tools, materials, and supplies to

when properly completed, relieves the seller from the burden

establish that the item(s) being purchased will be used

of proving the sale and the storage, use, or other consumption

predominantly:

of machinery, equipment, tools, materials, or supplies is not

subject to sales and use taxes. The certificate is valid only if

(a) In the production of printed material by a commercial

taken in good faith from a person who is a commercial printer

printer or publisher; or

or publisher engaged in the production of printed material or

(b) In the typesetting, color separation, finished copy with type

prepress production of products to be sold for use in the

proofs and artwork or similar content mounted for

production of printed material. The good faith of the seller

photomechanical reproduction, or other similar products

will be questioned if the seller knows of facts that suggest the

to be sold for use in the production of printed materials

purchaser is not a commercial printer, publisher or engaged in

(prepress production).

prepress production. Keep this certificate and bills or invoices

If the machinery, equipment, tools, materials, or supplies are

to the purchaser for at least six years from the date of the

not used in this manner, a purchaser who claimed the exemption

purchase. The bills, invoices, or records covering all purchases

owes a use tax on the total price of the item(s) purchased

made under this certificate must be marked to indicate this

using this certificate.

was an exempt purchase. The words “Exempt under

CERT-120” satisfy the requirement.

Statutory Authority: Conn. Gen. Stat. §12-412(71) and (72).

This certificate can be used for individual exempt purchases,

Instructions for the Purchaser: An owner or officer of

in which event the box marked “Certificate for One Purchase

a purchaser described above can issue and sign this certificate

Only” must be checked. The certificate can also be used for

to advise the seller of machinery, equipment, tools, materials,

a continuing line of exempt purchases, in which event the box

or supplies that the sales and use taxes do not apply to the

marked “Blanket Certificate” must be checked. A blanket

charges for the purchase. This certificate may only be issued

certificate remains in effect for a three-year period unless the

for machinery, equipment, tools, materials, or supplies used

purchaser revokes it in writing before the period expires.

predominantly in the production of printed material by a

commercial printer or publisher or by a person engaged in

For More Information: Call Taxpayer Services at

prepress production as described in Conn. Gen. Stat.

1-800-382-9463 (in-state) or 860-297-5962 (from anywhere).

§12-412(71) and (72). You must keep a copy of the certificate

TTY, TDD, and Text Telephone users only may transmit

and records that substantiate the information entered on this

inquiries anytime by calling 860-297-4911. Preview and

certificate for at least six years from the date of the purchase.

download forms and publications from the DRS Web site at

If you do not have a Connecticut tax registration number, enter

the tax registration number assigned by another state and

identify the state.

Form Cert-120 - Machinery, Equipment, Tools, Materials, And Supplies Used In The Production Of Printed Material Or In Prepress Production

Related Articles

Related forms

Related Categories