Connecticut State Department of Revenue Services

DRS will be holding a webinar on Wednesday, May 14, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to swimming pool installation, repair, cleaning and maintenance services.  Select here to register.

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) 02/25
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 02/25
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