AN 95(9)

How To Use Revised CERT-105 And CERT-114 To Make Exempt Purchases Of Commercial Motor Vehicles

PURPOSE: To provide information on the availability and use of the revised CERT-105, Commercial Motor Vehicle Purchased Within Connecticut To Be Used Exclusively in the Carriage of Freight in Interstate Commerce, and CERT-114, Commercial Motor Vehicle or Motor Bus Purchased Within Connecticut To Be Used in Interstate Commerce as an Interstate Motor Bus.

EXEMPTIONS CHANGED: The General Assembly amended the exemptions from sales and use taxes for purchases of certain vehicles that will be used in interstate commerce pursuant to Conn. Gen. Stat. §§12-412(70), (82) and (83), by requiring that the purchased vehicles be operated as described in the statute for only the one year period following the date of purchase.

Specifically, effective for sales occurring on or after July 1, 1995, the exemption from sales and use taxes under Conn. Gen. Stat. §12-412(70), as amended by 1995 Conn. Pub. Acts 359, §5, applies to the sales of and the storage, use or other consumption of a commercial truck, truck tractor, tractor and semi trailer, and a vehicle used in combination therewith, which (i) has a gross vehicle weight rating in excess of twenty-six thousand pounds, or (ii) is operated actively and exclusively, during the period commencing upon its purchase and ending one year after the date of purchase, for the carriage of interstate freight pursuant to a certificate or permit issued by the Interstate Commerce Commission.

Similarly, effective for sales occurring on or after July 1, 1995, the exemption from sales and use taxes under Conn. Gen. Stat. §§12-412(82) and (83), as amended by 1995 Conn. Pub. Acts 359, §6, applies to (i) any commercial motor vehicle, as defined in Conn. Gen. Stat. §14-1(11)(A) and (B), or motor bus, as defined in Conn. Gen. Stat. §14-1(44), respectively, (ii) operating pursuant to the provisions of Conn. Gen. Stat. §13b-88 or 13b-89, and (iii) deriving, during the period commencing upon its purchase and ending one year after the date of purchase, 75% of its revenue from its days in service from out-of-state trips or trips crossing state lines.

USE OF REVISED CERTIFICATES: Effective for sales occurring on or after July 1, 1995 but before October 1, 1995, in order to qualify for the exemption under Conn. Gen. Stat. §12-412(70)(A)(ii), the purchaser of the motor vehicle must issue to the retailer a CERT-105 (both the 10/94 and the 8/95 versions are acceptable), and a copy of the certificate or permit issued by the Interstate Commerce Commission to the purchaser. For sales occurring on or after October 1, 1995, however, such purchaser must issue to the retailer a CERT-105, as revised in August 1995, along with a copy of the certificate or permit that was issued by the Interstate Commerce Commission to the purchaser.

Similarly, effective for sales occurring on or after July 1, 1995 but before October 1, 1995, in order to qualify for the exemption under Conn. Gen. Stat. §12-412(82) or (83), the purchaser of a commercial motor vehicle, defined in Conn. Gen. Stat. §14-1(11) (A) and (B), or a motor bus, as defined in Conn. Gen. Stat. §14-1(44), must issue to the retailer a CERT-114 (both the 10/94 and the 8/95 versions are acceptable). For sales occurring on or after October 1, 1995, however, such purchaser must issue to the retailer a CERT-114, as revised in August, 1995.

EARLIER VERSIONS OF CERT-105 AND CERT-114 MAY NO LONGER BE USED ON OR AFTER OCTOBER 1, 1995.

EFFECT OF THIS DOCUMENT: An announcement is a document that alerts taxpayers to important information. Such information may involve new administrative policies or procedures of the Department.

PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.

FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Website.

Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.

AN 95(9)
Sales and use tax
Issued: 10/2/95