Form Cert-103 - Residential Condominium Association printable pdf download

Department of Revenue Services

State of Connecticut

25 Sigourney Street

Hartford CT 06106-5032

CERT-103

(Rev. 01/05)

Residential Condominium Association

Statutory and Regulatory Authority: Conn. Gen. Stat.

Instructions for Service Recipient (Condominium

Association or General Contractor): A principal officer

§12-407(a)(37)(I) and Conn. Agencies Regs. §12-407(2)(i)(I)-1

and §12-407(2)(i)(BB)-1; Conn. Gen. Stat. §12-407(2)(i)(BB).

of the association must sign this certificate. The information

must be accurate as of the first day of the calendar year

General Purpose: A residential condominium association

covered by this certificate. Keep a copy of the certificate

uses this certificate to establish, for a particular calendar year,

and records that substantiate the information entered on the

the percentage of the condominium units that are not

certificate for at least six years from the end of the calendar

owner-occupied. That percentage will be used by the service

year covered by this certificate. You may issue this certificate

provider as the percentage of charges for services to real

only where the services are rendered to the common elements

property that are subject to sales and use taxes.

and where the services are “services to industrial, commercial

or income-producing real property,” as defined in Conn.

Services to real property include such services as

Agencies Regs. §12-407(2)(i)(I)-1(g). You may not issue this

management, electrical, plumbing, carpentry, plastering, heating,

certificate in connection with rendering any other services to

air conditioning, ventilation, flooring, sandblasting, carpeting,

the condominium association or where the services are not

masonry, refuse and sanitary waste removal services, paving,

rendered to the common elements.

painting or staining, wallpapering, roofing, siding, and exterior

sheet metal work. Use this certificate to establish the

Instructions for Service Provider (General

percentage of these services that are taxable.

Contractor or Subcontractor): Acceptance of this

certificate, when properly completed by a service recipient,

Services to real property do not include locksmith,

relieves the service provider from the burden of proving that

landscaping and horticulture, window cleaning, maintenance,

services were not rendered to income-producing real property

janitorial, exterminating or swimming pool cleaning, and

only if taken in good faith from the condominium association

maintenance services. Charges for these services are fully

or the general contractor. The good faith of the service

subject to sales and use taxes. See Conn. Agencies Regs.

provider will be questioned if the provider has knowledge of

§12-407(2)(i)(I)-1(g)(2).

facts that give rise to a reasonable inference the information

Contractors are consumers of tangible personal property

in this certificate is inaccurate. Keep this certificate and bills

physically incorporated into buildings being constructed or

or invoices to the condominium association for at least six

renovated by them. Sales of such property to contractors are

years from the date the services were rendered. The bills or

retail sales subject to sales and use taxes. Where a

invoices must be appropriately marked to indicate the charges

subcontractor will not accept a resale certificate issued by a

for services were partially or totally exempted from sales and

general contractor in connection with services to industrial,

use taxes. The words “Exempt under CERT-103” satisfy this

commercial, or income-producing real property being rendered

requirement.

to the general contractor by the subcontractor, this certificate

For More Information: Call Taxpayer Services at

may be issued by the general contractor to the subcontractor.

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

Where a subcontractor will accept a resale certificate issued

TTY, TDD, and Text Telephone users only may transmit

by the general contractor in connection with services to

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

industrial, commercial, or income-producing real property being

download forms and publications from the DRS Web site at

rendered to the general contractor by the subcontractor, this

certificate need not be issued by the general contractor to the

subcontractor. In all instances, the condominium association

must issue CERT-103 to any contractor that renders services

to the common elements.

Form Cert-103 - Residential Condominium Association

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