Connecticut Contractor's Exempt Purchase Certificate
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 Contractor's Exempt Purchase Certificate (Form CERT-141) on this page. For other Connecticut sales tax exemption certificates, go here.
If a contractor is making a purchase as part of a contract with an exempt entity, he is not subject to Connecticut's sales tax. Sub-contractors making the purchase also qualify for the exemption. Sellers are required to retain a copy of the certificate for at least six years after the purchase. This exemption can be availed only if the goods are supposed to stay within the completed project with the exempt entity. You cannot use this exemption for perishable goods.
Contractor's Exempt Purchase CertificateDepartment of Revenue Services State of Connecticut 25 Sigourney Street Ste 2 Hartford CT 06106-5032 CERT-141 (Rev. 03/09) Contractors Exempt Purchase Certicate General Purpose: Contractors for the repair, alteration, improvement, remodeling, or construction of real property use this certicate to purchase materials and supplies to be installed or placed in a project being performed under contract with an exempt entity. The materials and supplies, including tangible personal property that remains tangible personal property after its installation or placement, must remain in the project after its completion. If the tangible personal property is not used in the manner described above, a contractor who claimed an exemption owes use tax on the total price of the tangible personal property. Name of exempt entity Wherever the term contractor is used in this certicate, it includes subcontractors of the contractor performing a contract with an exempt entity. Exempt entity means any person entitled to make purchases of tangible personal property exempt from sales and use taxes under the statutory authority listed in the instructions. Address CT Tax Registration Number (If none, explain.) Federal Employer ID Number Address of project Type of exempt entity (See instructions.) Connecticut state government: Enter the exemption number. _________________________________ Connecticut municipality Charitable or religious organization: Enter the exemption number if any. ______________________ Federal government Other (Explain.) ____________________________________________________________________________________________________ Name of purchaser Address CT Tax Registration Number (If none, explain.) Federal Employer ID Number Name of seller Address CT Tax Registration Number (If none, explain.) Federal Employer ID Number Provide a written description of each item purchased. Attach additional sheets if necessary. Check one box: Blanket certicate Certicate for one purchase only Declaration by Purchaser: The item(s) described above are tangible personal property to be installed or placed in a project being performed under contract with the exempt entity identied above and will remain in the project after its completion. I declare that the purchaser named above is a contractor under contract with the exempt entity or a subcontractor of the contractor. I acknowledge that the purchaser will be liable for Connecticut use tax, plus applicable penalty and interest as of the date of purchase, on the total purchase price of the property if any of the requirements for the exemption are not present or are not met. I declare under penalty of law that I have examined this 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 the Department of Revenue Services (DRS) is a ne of not more than $5,000 or imprisonment for not more than ve years, or both. Name of purchaser By: Authorized signature Title Date
Document Title: CERT-141, Contractor's Exempt Purchase Certificate
Extracted from PDF file ct-cert-141.pdf, last modified June 2007
More about the Connecticut Contractor's Exempt Purchase Certificate
This ia a Contractor Sales Tax Certificate, which is a special type of certificate intended for use by contractors who are purchasing goods or tools that will be used in a project contracted by a tax-exempt entity, like a government agency or tax-exempt nonprofit. The contractor must certify that the goods being purchased tax-free are exclusively for use on the tax-exempt entity's contract.
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-119||Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations|
|CERT-134||Exempt Purchases by Qualifying Governmental Agencies|
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-141 form on this page out-of-date or not working? Please let us know and we will fix it ASAP.