Connecticut Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations
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 Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations (Form CERT-119) on this page. For other Connecticut sales tax exemption certificates, go here.
Connecticut tax laws allow certain governmental agencies to purchase items exclusively for the purposes for which the agency was established. However, such an organization may not use this exemption to purchase meals and lodgings unless it plans to resell these at certain fundraising or social events. As a seller, you are not supposed to know if the government agency with which you are contracting qualifies. The seller should keep the certificate for at least six years from the date of the transaction.
Purchases of Tangible Personal Property and Services by Qualifying Exempt OrganizationsName of Purchaser Address CT Tax Registration Number Exemption Permit # (If any) (If none, explain) Federal Employer ID # Name of Seller Address CT Tax Registration Number Federal Employer ID # (If none, explain) Check one box: Blanket certificate (CERT-119 may not be used as a blanket certificate for purchases of tangible personal property for resale at any one of five fundraising or social events per calendar year exempt under Conn. Gen. Stat. 12-412(94). See below.) Certificate for one purchase only Purchases that qualify for exemption under Conn. Gen. Stat. 12-412(94) . Indicate the number of prior fundraising or social events during this calendar year for which you claimed exemption under Conn. Gen. Stat. 12-412(94): _______________________ Check the appropriate box and provide a written description of each item purchased: Tangible Personal Property Taxable Services Description: Declaration by Purchaser The qualifying exempt organization declares that the tangible personal property or taxable services described above will be used exclusively for the purposes for which the organization was established, including the purchase of tangible personal property or meals for resale at one of five fundraising or social events per year exempt from tax. The organization further declares the exemption permit, determination letter, or group exemption letter (as the case may be) attached to this certificate has not been canceled or revoked. According to Conn. Gen. Stat. 12-412(8) or Conn. Gen. Stat. 12-412(94), the purchase of the item(s) is exempt from sales and use taxes. I declare under penalty of law that I have examined this certificate (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 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: Signature of Authorized Person CERT-119 (Rev. 05/04) Title Date
Document Title: CERT-119, Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations
Extracted from PDF file ct-cert-119.pdf, last modified February 2011
More about the Connecticut Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations
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-101||Machinery, Component Parts, and Replacement and Repair Parts of Machinery Used Directly in a Manufacturing Process|
|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-119 form on this page out-of-date or not working? Please let us know and we will fix it ASAP.