Form Cert-110 - Aircraft Repair Services Aircraft Repair And Replacement Parts printable pdf download

Department of Revenue Services

State of Connecticut

25 Sigourney Street

Hartford CT 06106-5032

CERT-110

(Rev. 07/06)

Aircraft Repair Services

Aircraft Repair and Replacement Parts

General Purpose:

Instructions for the Seller: Acceptance of this certificate,

when properly completed, relieves the seller from the burden

(1) The purchaser of aircraft repair services uses this certificate

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

to establish that aircraft repair services are being purchased

consumption, of the aircraft repair services or the aircraft repair

in connection with the significant overhauling or rebuilding

and replacement parts were not subject to sales and use taxes.

of aircraft or aircraft parts or components on a factory

The certificate is valid only if taken in good faith from a person

basis.

who owns an aircraft or is engaged in the significant overhauling

(2) The purchaser of aircraft repair and replacement parts uses

or rebuilding of aircraft or aircraft parts or components on a

this certificate to establish that items are to be used

factory basis. The good faith of the seller will be questioned if

exclusively in:

the seller knows of facts that suggest the purchaser is not an

•

Any aircraft; or

owner of an aircraft or is not engaged in the significant

•

The significant overhauling or rebuilding of aircraft or

overhauling or rebuilding of aircraft or aircraft parts or

aircraft parts or components on a factory basis.

components on a factory basis. Keep this certificate and bills

or invoices to the purchaser for at least six years from the

If the aircraft repair services or the aircraft repair and

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

replacement parts are not used in the manner described above,

all purchases made under this certificate must be marked to

a purchaser who claimed an exemption will owe a use tax on

indicate this was an exempt purchase. The words “Exempt

the total price of the repair services or the repair and

under CERT-110” satisfy the requirement.

replacement parts.

This certificate can be used for individual exempt purchases,

Statutory Authority: Conn. Gen. Stat. §12-412(76) and (77)

in which event the box marked “Certificate for One Purchase

as amended by 2006 Pub. Acts 06-186, §74.

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

Instructions for the Purchaser: An owner or officer of

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

a business that owns an aircraft or a business that is involved

marked “Blanket Certificate” must be checked. A blanket

in the significant overhauling or rebuilding of aircraft or aircraft

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

parts or components on a factory basis can issue and sign this

purchaser revokes it in writing before the period expires.

certificate to advise the seller of aircraft repair services or

For More Information: Call Taxpayer Services at

aircraft repair and replacement parts that the sales and use

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

taxes do not apply for the purchase. This certificate may only

TTY, TDD, and Text Telephone users only may transmit

be issued for aircraft repair services or aircraft repair and

inquiries anytime by calling 860-297-4911. Visit the

replacement parts as defined in Conn. Gen. Stat. §12-412(76)

Department of Revenue Services (DRS) Web site at

and (77). You must keep a copy of the certificate and records

to download and print Connecticut tax

that substantiate the information entered on this certificate for

forms.

at least six years from the date of the purchase. 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-110 - Aircraft Repair Services Aircraft Repair And Replacement Parts

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