Form Cert-104 - Services Certificate For New Construction printable pdf download

Department of Revenue Services

State of Connecticut

25 Sigourney Street

Hartford CT 06106-5032

CERT-104

(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.

Form Cert-104 - Services Certificate For New Construction

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