CERT 104 Form – Connecticut New Construction Exemption Certificate

The Cert 104 form serves as a critical tool for businesses to report and pay their use tax obligations in the United States. This document is essential for ensuring compliance with tax laws, helping businesses to avoid penalties and interest for late or incorrect filings. Interested parties are encouraged to ensure their filings are accurate and timely by clicking the button below to learn more about how to properly fill out the form.

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Connecticut CERT 104 Form PDF Details

The Connecticut CERT 104, officially titled the New Construction Exemption Certificate, is a state tax document issued by the Connecticut Department of Revenue Services (DRS). Contractors, subcontractors, and other eligible parties use this certificate to claim an exemption from Connecticut sales and use tax on tangible personal property incorporated into a new construction project. The exemption covers building materials, equipment, and supplies purchased specifically for qualifying new construction work in Connecticut.

Understanding who qualifies for the CERT 104 exemption is essential before completing the form. The certificate applies to new construction projects, meaning work that creates a new structure from the ground up, including new homes, commercial buildings, and industrial facilities. It does not cover renovation, repair, or remodeling projects, which remain subject to Connecticut sales tax. Contractors must obtain a CERT 104 for each qualifying project and present it to their suppliers at the time of purchase to avoid paying sales tax on construction materials.

Key information required to complete the CERT 104 includes the Connecticut contractor registration number, the project address, the name of the property owner, and the nature of the construction work. Suppliers who accept this certificate in good faith are protected from liability for any uncollected tax. Both the contractor and the supplier should retain copies for at least six years, as the Connecticut DRS may request them during an audit. Incorrect use of this exemption certificate can result in a full assessment of Connecticut sales tax plus penalties and interest charges.

Question	Answer
Form Name	Cert 104 Form
Full Title	New Construction Exemption Certificate
Issuing Authority	Connecticut Department of Revenue Services (DRS)
Applicable State	Connecticut
Tax Type	Connecticut Sales and Use Tax Exemption
Form Length	2 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	30 sec
Other names	certificate new construction, blank cert 104, cert 104 state of ct tax form, ct cert 104

How to Edit Cert 104 Form Online for Free

The Connecticut CERT 104 is a sales tax exemption certificate for new construction projects in the state. To fill out this form online, no installation is required. Our editor is regularly updated and supports digital signatures, text entry, and PDF downloads.

Who needs the CERT 104 certificate?

General contractors, subcontractors, and construction companies operating in Connecticut use the CERT 104 to purchase building materials without paying Connecticut sales and use tax. The certificate is given to the material supplier at the time of purchase. Property owners, developers, and project managers should keep a copy of the completed certificate for their records in case of a Connecticut DRS audit.

How to fill out the CERT 104 form

Any time you intend to fill out cert104, there is no need to install any sort of programs. Simply give a try to our online tool. The tool is consistently maintained by us, receiving additional features and turning out to be better. It just takes several easy steps:

Step 1: First, access the editor by clicking the "Get Form Button" at the top of this site.

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With regards to the fields of this particular form, here is what you should know:

1. First of all, when filling in the cert104, start with the page that has the following blanks:

Stage no. 1 for completing cert 104 form

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When does the Connecticut sales tax exemption apply?

The sales tax exemption under the CERT 104 certificate applies to the purchase of tangible personal property that will be incorporated into a new construction project in Connecticut. Qualifying projects include:

New residential construction, such as single-family homes and apartment buildings
New commercial construction, including office buildings, retail stores, and warehouses
New industrial facilities and manufacturing plants

The exemption does not apply to repair, remodeling, or renovation projects. Contractors must have a valid Connecticut contractor registration number and must provide the certificate to suppliers before the sale. Suppliers who accept the certificate in good faith are not liable for unpaid tax. Misuse of the exemption certificate may result in a full Connecticut sales tax assessment, plus penalties and interest from the DRS.

Related Connecticut DRS exemption forms

Depending on your project type and tax obligations, you may also need these Connecticut exemption certificates available on FormsPal:

CERT 141 Form - Connecticut exempt purchase certificate for contractors on capital improvement projects
Connecticut Capital Improvement Form - for capital improvement projects that do not qualify as new construction
CERT 115 Form - Connecticut resale certificate for businesses purchasing goods for resale
Uniform Sales Tax Certificate - for multi-state sales tax exemption purposes