Connecticut Sales Tax Exemption Forms Connecticut: Sales Tax Handbook

Connecticut:

Connecticut Sales Tax Exemption / Resale Forms 6 PDFs

If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Connecticut sales tax, you need the appropriate Connecticut sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in Connecticut, and lists six Connecticut sales tax exemption forms available for download.

Printable Connecticut Exemption Certificates

We have six Connecticut sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.

Resale Exemption Certificate Download Now
General Sales Tax Exemption Certificate Download Now
Machinery, Component Parts, and Replacement and Repair Parts of Machinery Used Directly in a Manufacturing Process Download Now
Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations Download Now
Exempt Purchases by Qualifying Governmental Agencies Download Now
Contractor's Exempt Purchase Certificate Download Now

Connecticut allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.

How to use sales tax exemption certificates in Connecticut

A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.

The state of Connecticut provides a great many forms to be used when you wish to purchase tax-exempt items such as groceries, college level textbooks, or motor vehicles

The "Materials, Tools, and Fuel" certificate should be utilized to purchase items which will be used either directly in the physical creation of products in a manufacturing plant which will later be sold, creating power for an industrial manufacturing plant, or for providing gas, steam, electricity or water for consumers through pipes, bottles, lines, or mains.

The "Machinery, Component Parts, and Replacement and Repair Parts of Machinery Used Directly in a Manufacturing Process" certificate should be utilized as the title describes, essentially for the purchase of any parts or machinery which directly functions to create merchandise or repair machinery that creates merchandise.

The "Residential Condominium Association" forms should be used when servicing condominiums which are not owner-occupied.

The "Services Certificate for New Construction " should be utilized when services to real property can be defined as constructing a new building or addition which expands the cubic footage of the existing building, or when making site improvements the put the affected property two an entirely new use.

The "Partial Exemption of Materials, Tools, and Fuels" should be utilized when the object being purchased is either used directly in the creation or processing of tangible property intended for sale, used in a preparatory process for this activity, or in measuring or testing the property intended for sale.

The "Partial Exemption of Machinery, Equipment, or Repair and Replacement Parts" certificate is used when purchasing one of the aforementioned items, which will be used to further the measuring or testing of products which will be for sale, to repair or maintain any relevant machinery or equipment, for metal fishing, used in the manufacturing process, or used in research and development concerning the furtherance of the manufacturing, processing, or fabricating of tangible personal property.

The "Contractor's Exempt Purchase Certificate" should be utilized by exempt agencies such as libraries, fire departments, or police departments.

The "Exemption for Items Used Directly in the biotechnology Industry" form provides exemptions any for purchased products which will be used directly in the biotechnology industry.

The "Exempt Petroleum Products Certificate" should be used when purchasing exempt petroleum products.

The complete list of downloadable Connecticut forms may be viewed on this page.

To apply a certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.

How long is my Connecticut sales tax exemption certificate good for?

Most blanket exemption certificates is considered to be valid for precisely three years from the from the date that they were issued, so long as the tax exempt situation is still in effect. It must be noted that the only sales that the any certificate covers are sales for resales.

Can I use a blanket resale exemption certificate in Connecticut?

Connecticut does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.


Acceptance of uniform sales tax certificates in Connecticut

Connecticut is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.

Because Connecticut is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in Connecticut.

The following guidelines are provided for the use of the MTC Uniform Sales Tax Certificate in Connecticut:

This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate subject to Conn. Gen. State §§12-410(5) and 12-411(14) and an regulations and administrative pronouncements pertaining to resale certificates.


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