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Department of Revenue Services

State of Connecticut

25 Sigourney Street

Hartford CT 06106-5032

CERT-113

(Rev. 01/05)

Purchases of Tangible Personal Property and Services by a Nonprofit

Charitable Hospital, Nonprofit Nursing Home, Nonprofit Rest Home, or

Nonprofit Residential Care Home

General Purpose: A nonprofit charitable hospital, nonprofit nursing home,

Statutory Authority: Conn. Gen. Stat. §12-412(5) and (94), and Chapter

nonprofit rest home, or nonprofit residential care home must issue this

368v of the Connecticut General Statutes.

certificate to retailers when purchasing tangible personal property or taxable

Instructions for the Purchaser: An officer of a qualifying nonprofit

services to be used by the institution exclusively for the purposes for which

charitable hospital, nonprofit nursing home, nonprofit rest home, or nonprofit

it was established.

residential care home must issue and sign this certificate to advise the seller

The term hospital is defined in Conn. Gen. Stat. §19a-490(b) as an

of tangible personal property or taxable services that sales and use taxes do

establishment for the lodging, care, and treatment of persons suffering from

not apply to the purchase. Keep a copy of the certificate, the documents

disease or other abnormal physical or mental conditions and includes inpatient

attached, and records that substantiate the information entered on this

psychiatric services in general hospitals.

certificate for at least six years from the date this certificate is issued.

The terms nursing home, rest home, and residential care home are

The purchaser must attach to this certificate a copy of the:

defined in Conn. Gen. Stat. §19a-490(c) as an establishment that furnishes,

•

License issued by the Department of Public Health under Chapter 368v

in single or multiple facilities, food and shelter to two or more persons

of the Connecticut General Statutes and either;

unrelated to the proprietor and in addition, provides services that meet a

•

Exemption permit issued to the organization by DRS prior to July 1, 2002;

need beyond the basic provisions of food, shelter, and laundry.

Under Conn. Gen. Stat. §12-412(5), a qualifying nonprofit charitable hospital,

•

Determination letter issued by the IRS that establishes the organization

nonprofit nursing home, nonprofit rest home, or nonprofit residential care

is an exempt organization as described in I.R.C. §501(c)(3) or (4).

home is:

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

•

An institution that holds a valid and active license issued by the Department

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

of Public Health under Conn. Gen. Stat. §19a-491 of Chapter 368v; and

storage, use, or other consumption, of the tangible personal property or

either

taxable services are not subject to sales and use taxes. The certificate is valid

•

An institution issued an exemption permit before July 1, 2002, by the

only if taken in good faith from a qualifying nonprofit charitable hospital,

Department of Revenue Services (DRS) that has not been cancelled or

nonprofit nursing home, nonprofit rest home, or nonprofit residential care

revoked by DRS; or

home. For example, the good faith of the seller will be questioned if the

•

An institution that is exempt from federal income tax under I.R.C. §501(a)

seller knows of facts that suggest the purchaser is not a qualifying nonprofit

and has been issued a determination letter by the Internal Revenue Service

charitable hospital, nonprofit nursing home, nonprofit rest home, or nonprofit

(IRS) as an organization described in I.R.C. §501(c)(3) or (4), and that

residential care home.

has not been revoked by IRS.

Keep this certificate, the documents attached, and bills or invoices to the

A qualifying nonprofit charitable hospital, nonprofit nursing home, nonprofit

purchaser for at least six years from the date the items or services were

rest home, or nonprofit residential care home that is not, and is not required

purchased. The bills, invoices, or records covering the purchases made

to be, registered as a retailer with DRS may use this certificate to purchase

under this certificate must be marked “Exempt Under CERT-113” to indicate

any tangible personal property for resale at one of the five fundraising or

that the purchases were exempt.

social events of a day’s duration during any calendar year. The event must

be exempt from tax under Conn. Gen. Stat. §12-412(94). Otherwise, these

This certificate may be used for a single exempt purchase, in which case the

nonprofit institutions may not purchase tangible personal property for

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

resale with this certificate.

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

which event the purchaser must check the box marked “Blanket Certificate.”

This certificate may not be used for purchases of taxable services for resale.

A blanket certificate remains in effect from the date CERT-113 is issued

This certificate may not be used for the purchase of meals or lodging, unless

until the date the institution’s license with the Department of Public Health

a qualifying nonprofit charitable hospital, nonprofit nursing home, nonprofit

expires unless the purchaser revokes CERT-113 in writing before the date

rest home, or nonprofit residential care home that is not, and is not required

the license with the Department of Public Health expires.

to be, registered as a retailer with DRS is purchasing meals for resale at one

of the five fundraising or social events per year that is exempt from tax under

A nonprofit charitable hospital, nonprofit nursing home, nonprofit rest

Conn. Gen. Stat. §12-412(94). (See Special Notice 98(11), Exemption

home, or nonprofit residential care home must pay for its exempt purchases

From Sales and Use Taxes of Sales by Nonprofit Organizations at Fundraising

by a check drawn on its checking account or by a credit card issued in its

or Social Events or Informational Publication 2002(11), Nonprofit

name (and not in the name of any of its members or officers). A nonprofit

Hospitals, Nonprofit Nursing Homes, Nonprofit Rest Homes, and Nonprofit

charitable hospital, nonprofit nursing home, nonprofit rest home, or

Residential Care Homes.)

nonprofit residential care home may make a purchase of $10 or less using

cash from the institution’s own funds. However, a blanket CERT-113 may

If the purchaser is not a qualifying nonprofit charitable hospital, nonprofit

not be used for a cash purchase, and a properly completed CERT-113, with

nursing home, nonprofit rest home, or nonprofit residential care home or

the appropriate documents attached, must be issued to the retailer at the

does not use the property or services purchased exclusively for the purposes

time of each cash purchase.

for which the institution was established, the purchaser owes use tax on the

total purchase price of the property or services.

Form Cert-113 - Purchases Of Tangible Personal Property And Services By A Nonprofit Charitable Hospital, Nonprofit Nursing Home, Nonprofit Rest Home, Or Nonprofit Residential Care Home

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