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Department of Revenue Services

State of Connecticut

25 Sigourney Street

Hartford CT 06106-5032

CERT-111

(Rev. 01/05)

Machinery, Equipment, Materials, Tools, and Fuel Used by an

Aircraft Manufacturer Operating an Aircraft Manufacturing Facility

General Purpose: The purchaser of machinery, equipment,

Instructions for the Seller: Acceptance of this certificate,

materials, tools, and fuel uses this certificate to establish that

when properly completed, relieves the seller from the burden

the items being purchased will be used by an aircraft

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

manufacturer operating an aircraft manufacturing facility in

of the machinery, equipment, materials, tools, or fuel was not

Connecticut.

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

taken in good faith from a person who is an aircraft

If the machinery, equipment, materials, tools, and fuel are not

manufacturer operating an aircraft manufacturing facility in

used in the manner described above, the purchaser who claimed

Connecticut. For example, the good faith of the seller will be

an exemption owes use tax on the total price of the items

questioned if the seller knows of facts that suggest the

purchased under this exemption.

purchaser is not an aircraft manufacturer operating an aircraft

manufacturing facility in Connecticut. Keep this certificate

Statutory Authority: Conn. Gen. Stat. §12-412(78).

and bills or invoices to the purchaser for at least six years

Instructions for the Purchaser: An owner or officer of

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

a business that is an aircraft manufacturer operating an aircraft

covering all purchases made under this certificate must be

manufacturing facility, as described in Conn. Gen. Stat.

marked to indicate this was an exempt purchase. The words

§12-412(78), in Connecticut purchasing machinery, equipment,

“Exempt under CERT-111” satisfy the requirement.

materials, tools, or fuel for use in the manner described above

This certificate can be used for individual exempt purchases,

can sign and issue this certificate to advise the seller of these

in which event the purchaser must check the box marked

items that the purchase is exempt. Issue this certificate only

“Certificate for One Purchase Only.” The certificate can

for machinery, equipment, materials, tools, or fuel as defined

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

in Conn. Gen. Stat. §12-412(78). Keep a copy of the certificate

which event the purchaser must check the box marked

and records that substantiate the information entered on this

“Blanket Certificate.” A blanket certificate remains in effect

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

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

you do not have a Connecticut tax registration number, enter

before the period expires.

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).

TTY, TDD, and Text Telephone users only may transmit

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

download forms and publications from the DRS Web site at

Form Cert-111 - Machinery, Equipment, Materials, Tools, And Fuel Used By An Aircraft Manufacturer Operating An Aircraft Manufacturing Facility

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