Connecticut Machinery, Component Parts, and Replacement and Repair Parts of Machinery Used Directly in a Manufacturing Process
A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the Connecticut sales tax. You can download a PDF of the Connecticut Machinery, Component Parts, and Replacement and Repair Parts of Machinery Used Directly in a Manufacturing Process (Form CERT-101) on this page. For other Connecticut sales tax exemption certificates, go here.
Connecticut's sales tax does not apply to machinery used for manufacturing. The exemption also extends to component or repair parts purchased for the machinery as long as it is being used for manufacturing. The purchaser is also supposed to keep a copy of the certificate for at least six years from the date of the transaction.
Machinery, Component Parts, and Replacement and Repair Parts of Machinery Used Directly in a Manufacturing ProcessName of Purchaser Address CT Tax Registration Number (If none, explain) Federal Employer ID # Name of Seller Address CT Tax Registration Number (If none, explain) Federal Employer ID # Check One Box: Blanket Certificate Certificate for One Purchase Only Description of Machinery, Component Parts and Contrivances, or Replacement and Repair Parts: Declaration by Purchaser The item(s) described on this certificate are: Machinery to be used directly in the manufacturing production process, as defined in Conn. Gen. Stat. 12-412(34) and Conn. Agencies Regs. 12-412(34)-1; Component parts and contrivances that are used or required to control, regulate, or operate the machinery, or to enhance or alter its productivity or functionality; All replacement and repair parts for this machinery or its component parts and contrivances; or Component parts of a machine purchased exclusively for the purpose of assembling a machine for use directly in a manufacturing production process as described in Conn. Gen. Stat. 12-412(73) . In accordance with Conn. Gen. Stat. 12-412(34) or (73), the purchase of the described items is exempt from sales and use taxes. Declaration: I declare under penalty of law that I have examined this return or document (including any accompanying schedules and statements) and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to DRS is a fine of not more than $5,000, or imprisonment for not more than five years, or both. Name of Purchaser By: Authorized Signature of Owner, Agent, or Officer CERT-101 (Back) (Rev. 01/05) Title Date
Document Title: CERT-101, Machinery, Component Parts, and Replacement and Repair Parts of Machinery Used Directly in a Manufacturing Process
Extracted from PDF file ct-cert-101.pdf, last modified June 2004
More about the Connecticut Machinery, Component Parts, and Replacement and Repair Parts of Machinery Used Directly in a Manufacturing Process
Other Connecticut Sales Tax Certificates:
SalesTaxHandbook has an additional five Connecticut sales tax certificates that you may need.
|Certificate Code||Certificate Name|
|CERT-100||Resale Exemption Certificate|
|CERT-100-B||General Sales Tax Exemption Certificate|
|CERT-119||Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations|
|CERT-134||Exempt Purchases by Qualifying Governmental Agencies|
|CERT-141||Contractor's Exempt Purchase Certificate|
While we do our best to keep our list of Connecticut Sales Tax Exemption Certificates up to date and complete, we cannot be held liable for errors or omissions. Is the CERT-101 form on this page out-of-date or not working? Please let us know and we will fix it ASAP.