Connecticut State Department of Revenue Services

CERT-106, Claim for Refund of Use Tax Paid on Motor Vehicle Purchased from Other than a Motor Vehicle Dealer

CERT-106, Claim for Refund of Use Tax Paid on Motor Vehicle Purchased from Other than a Motor Vehicle Dealer

A person purchasing a motor vehicle from a person other than a motor vehicle dealer or licensed motor vehicle lessor must pay Connecticut use tax on the average trade-in value of the vehicle as shown in the N.A.D.A. Official Used Car Guide, Eastern Edition for the month of purchase.

If the purchaser can prove the actual purchase price of the motor vehicle was less than the average trade-in value, the purchaser may submit a CERT-106, Claim for Refund of Use Tax Paid on Motor Vehicle Purchased from Other than a Motor Vehicle Dealer, and the Department of Revenue Services (DRS) will refund the overpayment of Connecticut use tax.

  • Do not submit a CERT-106 if the actual purchase price of the vehicle equals or exceeds its average trade-in value. You owe Connecticut use tax on the actual purchase price of the vehicle.
  • The CERT-106 must be submitted within three years of paying the tax to the Connecticut Department of Motor Vehicles (DMV).

Who Should Use CERT-106

Any person who:

  • Purchased a motor vehicle from a person who is not a motor vehicle dealer or licensed motor vehicle lessor; and
  • Paid less for the motor vehicle than its average trade-in value, as shown in the N.A.D.A. Official Used Car Guide, Eastern Edition for the month of purchase; and
  • Paid Connecticut use tax, when registering the vehicle with DMV, based on the vehicle’s average trade-in value; and
  • Claims a partial refund of Connecticut use tax because the person can prove the actual purchase price of the motor vehicle was less than the vehicle’s average trade-in value; or
  • Claims a full refund of the Connecticut use tax because the person can prove the original purchase was exempt.

How to Submit CERT-106 Through myconneCT

  1. Visit myconneCT at portal.ct.gov/DRS-myconneCT
  2. Create a myconneCT username if you do not have one (this is required to submit CERT-106 online).
  3. Log into myconneCT.
  4. Click the More… tab.
  5. Under the Refund of Use Tax Paid panel, click the Submit CERT-106 - Refund of Use Tax Paid on Motor Vehicle hyperlink.
  6. Provide all required information, along with the documentation described below.

What Must Be Included in the Submission

All claims for refund must include the following supporting documentation. If you do not provide the documentation, DRS cannot process your refund request. Submit clear, legible copies of the original documents only. DRS will not return original documents.

  • Purchaser’s Declaration: The purchaser or purchasers must complete the Purchaser’s Declaration. Indicate if the motor vehicle was purchased by more than one person by checking the appropriate box in Part IV as to whether the vehicle is owned in common or jointly.
  • Bill of Sale: Attach a copy of the Bill of Sale.
  • Sales Receipt: Attach a copy of the sales receipt showing the amount of sales tax paid.
  • DMV Receipt: Attach a copy of the DMV receipt showing the amount of sales tax paid.
  • Cancelled Check or Other Evidence of Payment of the Purchase Price of the Motor Vehicle: If payment was made by check, attach a copy of the cancelled check issued to the seller of the vehicle (front and back). Do not include a copy of the check issued to DMV for payment of sales tax. If payment was not made by check, attach other evidence of payment such as a copy of the bank statement showing the withdrawal if you paid with cash.
  • Explanation for Actual Purchase Price Being Less Than N.A.D.A. Average Trade-In Value: Attach an explanation, and documenting evidence such as a dated photograph from the time the motor vehicle was acquired, repair bill, and/or appraisal of the condition of the vehicle.

For exemption certificates, visit portal.ct.gov/DRS/Sales-Tax/Exemption-Certificates.

For General Statutes of Connecticut, visit www.cga.ct.gov/current/pub/chap_219.htm.