Form Cert-108 - Partial Exemption Of Materials, Tools, And Fuels printable pdf download

Department of Revenue Services

State of Connecticut

25 Sigourney Street

Hartford CT 06106-5032

CERT-108

(Rev. 01/05)

Partial Exemption of Materials, Tools, and Fuels

General Purpose: The purchaser of materials, tools, and

Instructions for the Seller: Acceptance of this certificate,

fuels uses this certificate to establish that the items being

when properly completed, relieves the seller from the burden

purchased will be used or consumed in an industrial plant:

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

of the materials, tools, or fuel were entitled to an exemption

• Directly in the manufacturing, processing, or fabricating of

for a portion of the gross receipts or sales price. The certificate

tangible personal property to be sold;

is valid only if taken in good faith from a person who is

• In any process preparatory or related to the manufacturing,

purchasing materials, tools, or fuel for use in an industrial plant

processing, or fabricating of tangible personal property to

for: (1) manufacturing, processing, or fabricating of tangible

be sold, including research and development; or

personal property to be sold; (2) in any process preparatory

• In measuring or testing tangible personal property to be

or related to the manufacturing, processing, or fabricating,

sold.

including research and development; or (3) in measuring or

testing tangible personal property to be sold. For example,

This certificate entitles the purchaser to an exemption from

the good faith of the seller will be questioned if the seller knows

sales and use taxes based on a 50 percent reduction of the

of facts that suggest the purchaser is not engaged in

gross receipts or sales price for the sale of qualifying materials,

manufacturing, processing, or fabricating or that the materials,

tools, or fuels. Whether or not the materials, tools, and fuel

tools, or fuel will not be used directly in any manner described

will be used in Connecticut, charges for those materials, tools,

above. Keep this certificate and bills or invoices to the

and fuel when used as indicated above are partially exempt.

purchaser for at least six years from the date of the purchase.

If the materials, tools, or fuels are not used in the manner

The bills, invoices, or records covering all purchases made

described above, a purchaser who claimed an exemption owes

under this certificate must be marked to indicate this was an

use tax that is the difference between the amount of tax paid

exempt purchase. The words “Exempt under CERT-108”

and the amount of tax that would have been due if no

satisfy the requirement.

exemption were claimed.

This certificate can be used for individual exempt purchases,

Statutory Authority: Conn. Gen. Stat. §12-412i.

in which event the purchaser must check the box marked

“Certificate for One Purchase Only.” The certificate can

Instructions for the Purchaser: An owner or officer of

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

a business purchasing materials, tools, or fuel for use in the

which event the purchaser must check the box marked

manner described above can sign and issue this certificate to

“Blanket Certificate.” A blanket certificate remains in effect

advise the seller of these items that the sales and use taxes do

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

not apply to the charges for the purchase. Issue this certificate

before the period expires.

only for materials, tools, or fuel, as defined in Conn. Gen. Stat.

§12-412i. Keep a copy of the certificate and records that

Note: If materials, tools, and fuel are exempt under Conn.

substantiate the information entered on this certificate for at

Gen. Stat. §12-412(18) rather than Conn. Gen. Stat. §12-412i,

least six years from the date it is issued. If you do not have a

use CERT-100, Materials, Tools, and Fuel, to make an

Connecticut tax registration number, enter the tax registration

exempt purchase.

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-108 - Partial Exemption Of Materials, Tools, And Fuels

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