Connecticut State Department of Revenue Services

Attorney Occupational Tax Filers:  Click here for helpful filing tips.  Due date: January 15, 2025.

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Exemption Certificates

Name
 Description Revised Date
CERT-100 Materials, Tools and Fuel Certificate  01/05
CERT-101 Machinery, Component Parts and Replacement and Repair Parts of Machinery Used Directly in a Manufacturing Process 01/05
CERT-102 Certified Rehabilitation Certificate for Certified Historic Structures 02/05
CERT-103 Residential Condominium Association Certificate 04/16
CERT-104 Services Certificate for New Construction 01/05
CERT-105  Commercial Motor Vehicle Purchased Within Connecticut to be Used Exclusively in the Carriage of Freight in Interstate Commerce 02/19
CERT-106  Claim for Refund of Use Tax Paid on Motor Vehicle Purchased From Other Than a Motor Vehicle Dealer 07/23
CERT-108  Certificate of Partial Exemption Materials, Tools and Fuels 01/05
CERT-109  Certificate of Partial Exemption of Machinery, Equipment, or Repair and Replacement Parts 01/05
CERT-110  Aircraft Repair Services - Aircraft Repair and Replacement Parts 07/06
CERT-111  Certificate for Machinery, Equipment, Materials, Tools and Fuel Used by an Aircraft Manufacturer Operating an Aircraft Manufacturing Facility 01/05
CERT-112  Certificate for Exempt Purchases of Meals or Lodging by Exempt Entities - (Fillable) 12/24
CERT-113  Purchases of Tangible Personal Property and Services by Certain Hospitals, Nonprofit Nursing Homes, Nonprofit Rest Homes, or Nonprofit Residential Care Homes 10/15
CERT-114 Commercial Motor Vehicle or Motor Bus Purchased Within Connecticut to be Used in Interstate Commerce as an Interstate Motor Bus 04/21
CERT-115 Exempt Purchases of Gas, Electricity and Heating Fuel 01/05
CERT-116 Exempt Petroleum Products Certificate 10/23
CERT-117 Purchases of Tangible Personal Property Incorporated Into or Consumed in Air Pollution Control Facilities 01/05
CERT-119 Certificate for Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations 06/04
CERT-120 Machinery, Equipment, Tools, Materials and Supplies Used in the Production of Printed Material or in Prepress Production 01/05
CERT-121 Exemption for Landscaping and Horticulture Services, Window Cleaning Services and Maintenance Services Rendered to Recipients of Total Disability Benefits 07/03
CERT-122 Refund of Tax Paid on Purchases of Meals or Lodging by Exempt Entities 02/23
CERT-123 Blanket Certificate for Exempt Qualifying Purchases of Meals or Lodging by an Exempt Entity 12/24
CERT-124 Purchases of Tangible Personal Property Incorporated Into or Consumed in Water Pollution Control Facilities 02/14
CERT-125 Sales and Use Tax Exemption for a Motor Vehicle Purchased by a Nonresident of Connecticut 07/06
CERT-126 Exempt Purchases of Tangible Personal Property for Low and Moderate Income Housing Facilities 01/05
CERT-127 Exempt Purchases by an Enrolled Member or by the Tribal Government of the Mashantucket Pequot Tribe or Mohegan Tribe 01/05
CERT-128 Exempt Purchases by Contractors in Connection with Construction Projects in Indian Country of the Mashantucket Pequot or Mohegan Tribes 01/05
CERT-129 Exemption for Items Used Directly in the Biotechnology Industry 02/05
CERT-130  Sales and Use Tax Exemption for Purchases by Water Companies 07/22
CERT-131 Exemption for Projects of the Materials Innovation and Recycling Authority and Solid Waste-To-Energy Facilities 05/19
CERT-132 Sales and Use Tax Exemption for Purchases Made Under the Buy Connecticut Provision 02/05
CERT-133 Contractor's Exempt Purchase Certificate for a Renovation Contract with a Direct Payment Permit Holder 01/05
CERT-134 Sales and Use Tax Exemption for Purchases by Qualifying Governmental Agencies 08/09
CERT-135 Reduced Sales and Use Tax Rate for Motor Vehicles Purchased by Nonresident Military Personnel and their Spouses 02/05
CERT-136 Purchases of Items by Eleemosynary Organizations and Schools That Will be Resold Tax-Exempt 06/04
CERT-137 Sales and Use Tax Certificate for Sale and Leaseback Arrangements 01/05
CERT-138 Purchases for Use in Audio or Video Production or Broadcasting 07/05
CERT-139 Sales and Use Tax Exemption for a Vessel Purchased by a Nonresident of Connecticut 12/21
CERT-140 Solar Heating Systems, Solar Electricity Generating Systems, and Ice Storage Cooling Systems 07/07
CERT-141 Contractors Exempt Purchase Certificate 04/09
CERT-142 Items Used Directly in the Renewable Energy and Clean Energy Technology Industries 11/10
CERT-143 Sales and Use Tax Exemption for Purchases of Vessels Docked in Connecticut for 60 or Fewer Days in a Calendar Year 07/13
CERT-144 Interior Design Services Purchased by a Business for Use by Such Business 12/19