Form Cert-104 - Services Certificate For New Construction


Department of Revenue Services
State of Connecticut
25 Sigourney Street
Hartford CT 06106-5032
(Rev. 01/05)
Services Certificate for New Construction
General Purpose: Charges for that portion of the services
Statutory Authority: Conn. Agencies Regs. §12-407(2)(i)(I)-1.
to real property directly connected with construction of a new
Instructions for the Service Recipient (Owner or
building or a new addition that expands the cubic footage of
General Contractor): An owner can sign and issue this
an existing building, or with making site improvements that put
certificate to advise its general contractor that sales and use
the property affected to a new use are not subject to sales
taxes do not apply to all or a portion of the charges made by
and use taxes. An owner or general contractor uses this
the general contractor for services rendered to the owner’s
certificate to establish that services to real property being
industrial, commercial, or income-producing property. The
rendered by a general contractor or subcontractor are directly
general contractor, in turn, should sign and issue this certificate
connected with:
to its subcontractors to advise each subcontractor that sales
• Construction of a new building or a new addition that
and use taxes do not apply to all or a portion of the charges
expands the cubic footage of an existing building; or
made by the subcontractor for services rendered to the general
• Making site improvements that put the property affected
contractor. The owner or general contractor must attach a
to a new use.
copy of the building permit issued by the municipality where
the property is located to support the percentage of the project
Site improvements are improvements made to real property.
that is new construction. This certificate is issued only where
Certain site improvements put the property to a new use, such
the services rendered are “services to industrial, commercial,
as the construction of roadways, walkways (concrete or
or income-producing real property,” as defined in Conn.
asphalt), driveways (concrete or asphalt), parking lots, patios
Agencies Regs. §12-407(2)(i)(I)-1(g)(2).
Keep a copy of
(concrete or asphalt), in ground swimming pools, tennis courts,
the certificate and records that substantiate the information
or decks. These services are considered new construction
entered on this certificate for at least six years from the date
work whether or not these improvements are connected with
it is issued.
the construction of a new building.
Instructions for the Service Provider: Acceptance of
Other site improvements merely enhance an existing use of
this certificate, when properly completed, relieves the service
the property, such as installation of wells, septic systems, utility
provider from the burden of proving that the services were
lines, storm water drainage systems, or outdoor lighting
rendered in the construction of new real property. The
systems. These services are not considered new construction
certificate is valid only if taken in good faith from the owner
unless the construction of the improvements is directly
or general contractor. The good faith of the service provider
connected with the construction of a new building or a new
will be questioned if the provider knows of facts that suggest
addition that expands the cubic footage of an existing building.
the certificate is inaccurate. Keep this certificate and bills or
Services to real property include: management, electrical,
invoices to the owner or general contractor for at least six
plumbing, paving, painting, staining, carpentry, roofing, siding,
years from the date the services were rendered. The bills,
plastering, heating, air conditioning, ventilation, exterior sheet metal
invoices, or records covering all charges made under this
work, flooring, sandblasting, carpeting, masonry, wallpapering,
certificate must be marked to indicate that the services were
and refuse removal services. However, services to real property
partially or totally exempted from sales and use taxes. The
do not include: locksmith, landscaping and horticultural, window
words “Exempt under CERT-104” satisfy the requirement.
cleaning, maintenance, janitorial, exterminating, or swimming pool
For More Information: Call Taxpayer Services at
cleaning and maintenance services. Charges for these services
1-800-382-9463 (in-state) or 860-297-5962 (from anywhere).
are fully subject to sales and use taxes. See Conn. Agencies
TTY, TDD, and Text Telephone users only may transmit
Regs. §12-407(2)(i)(I)-1(g)(2).
inquiries anytime by calling 860-297-4911. Preview and
Contractors are consumers of tangible personal property
download forms and publications from the DRS Web site at
physically incorporated into buildings being constructed or
renovated by them. Sales of such property to contractors are
retail sales subject to sales and use taxes.


00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Page of 2