Form Cert-115 - Exempt Purchases Of Gas, Electricity, And Heating Fuel printable pdf download

Department of Revenue Services

State of Connecticut

25 Sigourney Street

Hartford CT 06106-5032

CERT-115

(Rev. 01/05)

Exempt Purchases of Gas, Electricity, and Heating Fuel

General Purpose: This certificate is used by the purchaser of: gas, including

The certificate advises the seller of gas, electricity, or heating fuel that the

bottled gas; electricity when delivered to consumers through mains, lines,

purchase is exempt. Keep a copy of the certificate and records that

pipes, or bottles; or heating fuel for use:

substantiate the information entered on this certificate for at least six years

from the date it is issued. If you do not have a Connecticut tax registration

•

In any residential dwelling when the meter through which the gas,

number, enter the tax registration number assigned by another state and

electricity, or heating fuel is measured furnishes gas, electricity, or heating

identify the state.

fuel for both residential and non-residential purposes. (If a building is

used solely for housing, the consumer need not provide this certificate to

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

make exempt purchases of gas, electricity, or heating fuel.);

completed, relieves the seller from the burden of proving that the sale and

•

Directly in agricultural production provided the exemption is allowed

storage, use, or other consumption of the gas, electricity, or heating fuel is

only for a metered building, location, or premises at which not less than

not subject to sales and use taxes. The certificate is valid only if taken in

75% of the gas, electricity, or heating fuel consumed at the building,

good faith from the owner of a commercial building at which the gas, electricity,

location, or premises is used for agricultural production;

or heating fuel is used predominantly (more than 50%) for residential

purposes; or the owner or officer of an establishment that uses the gas,

•

Directly in the fabrication of a finished product to be sold provided the

electricity, or heating fuel in a location at which (A) agricultural production;

exemption is allowed only for a metered building, location, or premises

(B) the fabrication of a finished product to be sold; or (C) production in an

at which not less than 75% of the gas, electricity, or heating fuel consumed

industrial manufacturing plant takes place. For example, the good faith of

at the building, location, or premises is used for fabrication; or

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

•

Directly in an industrial manufacturing plant provided the exemption is

purchaser is not purchasing gas, electricity, or heating fuel for use in the

allowed only for a metered building, location, or premises at which not

portion of the building in which a finished product to be sold is fabricated.

less than 75% of the gas, electricity, or heating fuel consumed at the

Keep this certificate and bills or invoices to the purchaser for at least six

building, location, or premises is used for manufacturing.

years from the date of the purchase. The bills, invoices, or records covering

all purchases made under this certificate must be marked to indicate this was

If the gas, electricity, or heating fuel is not used in the manner described

an exempt purchase. The words “Exempt under CERT-115” satisfy the

above, the purchaser who claimed an exemption owes use tax on the total

requirement.

price of the gas, electricity, or heating fuel purchased under this exemption.

This certificate is a “blanket certificate” covering all purchases of gas,

Statutory Authority: Conn. Gen. Stat. §§12-412(1), 12-412(3)(A),

electricity, or heating fuel made under it. A blanket certificate remains in

12-412(5), 12-412(8), 12-412(16), and 12-412h.

effect for a three-year period unless the purchaser revokes it in writing

Instructions for the Purchaser: This certificate is used by:

before the period expires.

•

An owner of a commercial building at which the gas, electricity, or heating

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

fuel is used predominantly (more than 50%) for residential purposes; or

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

•

An owner or officer of an establishment that uses the gas, electricity, or

Telephone users only may transmit inquiries anytime by calling

heating fuel in a location at which (A) agricultural production; (B) the

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

fabrication of a finished product to be sold; or (C) production in an

DRS Web site at

industrial manufacturing plant takes place.

Name of Purchaser

Service Location

Federal Employer ID #

Mailing Address if Different From Service Location

CT Tax Registration Number

(If none, explain)

Name of Seller

Address

Federal Employer ID #

CT Tax Registration Number

(If none, explain)

Check One Box:

Gas

Electricity

Heating Fuel

Continued on Reverse

Form Cert-115 - Exempt Purchases Of Gas, Electricity, And Heating Fuel

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