Department of Revenue Services
State of Connecticut
25 Sigourney Street
Hartford CT 06106-5032
Commercial Motor Vehicle or Motor Bus Purchased Within Connecticut
for Use in Interstate Commerce as an Interstate Motor Bus
General Purpose: The purchaser of either: (1) a commercial
good faith from a person who is purchasing a commercial motor
motor vehicle as defined in Conn. Gen. Stat. §14-1(11)(A)
vehicle or motor bus that will be operated as defined in Conn.
and (B); or (2) a motor bus as defined in Conn. Gen. Stat.
Gen. Stat. §13b-88 or 13b-89, and that will derive 75% of its
§14-1(44); should use this certificate to purchase the
revenue from its days in service from out-of-state trips or
commercial motor vehicle or motor bus which will:
trips crossing state lines during the one-year period following
the purchase date of the vehicle. For example, the good faith
• Be operated as defined in Conn. Gen. Stat. §13b-88 or
of the seller will be questioned if the seller knows of facts that
suggest the commercial motor vehicle or motor bus will not be
• Derive 75% of its revenue from its days in service from
operated under the provisions of Conn. Gen. Stat. §13b-88 or
out-of-state trips or trips crossing state lines during the
13b-89. Keep this certificate and bills or invoices to the
one-year period following the purchase date of the vehicle.
purchaser for at least six years from the date of the purchase.
The bills, invoices, or records covering all purchases made
If the commercial motor vehicle or motor bus is not used in
under this certificate must be marked to indicate this was an
the manner described above, the purchaser owes use tax on
exempt purchase. The words “Exempt under CERT-114”
the total purchase price.
satisfy the requirement.
Statutory Authority: Conn. Gen. Stat. §12-412(82) and (83).
This certificate can be used for a single exempt purchase only
and cannot be used as a “blanket certificate” for a continuing
Instructions for the Purchaser: An owner or officer of
line of purchases.
a business purchasing a commercial motor vehicle or motor
bus for use in the manner described above can sign and issue
You may enter a permit number issued by the Connecticut
this certificate to advise the seller of these items that the
Department of Public Utility Control instead of a permit number
purchase is exempt. Keep a copy of the certificate and records
issued by the Connecticut Department of Transportation (DOT)
that substantiate the information entered on this certificate for
if the permit was issued prior to October 1, 1979, and has not
at least six years from the date it is issued. If you do not have
been suspended or revoked by the DOT.
a Connecticut tax registration number, enter the tax registration
number assigned by another state and identify the state.
For More Information: Call Taxpayer Services at
1-800-382-9463 (in-state) or 860-297-5962 (from anywhere).
Instructions for the Seller: Acceptance of this certificate,
TTY, TDD, and Text Telephone users only may transmit
when properly completed, relieves the seller from the burden
inquiries anytime by calling 860-297-4911. Preview and
of proving the sale and storage, use, or other consumption, of
download forms and publications from the DRS Web site at
the commercial motor vehicle or motor bus is not subject to
sales and use taxes. The certificate is valid only if taken in