CERT 104 Form – Connecticut New Construction Exemption Certificate

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.