The Connecticut Department of Revenue Services created the CERT-115 form to allow specific purchasers to claim a sales and use tax exemption on purchases of gas, bottled gas, electricity, and heating fuel. When a qualifying purchaser presents this completed certificate to a seller, the seller may complete the transaction without collecting Connecticut sales or use tax on those utility purchases.
Connecticut law allows several categories of purchasers to use the CERT-115 exemption certificate. Each category requires that a substantial portion of the gas, electricity, or heating fuel be used for the qualifying purpose:
Residential dwellings that serve dual residential and non-residential purposes may qualify when at least 75 percent of the utility is used for residential activities. Agricultural businesses that use gas or electricity directly in farming or crop production operations are also eligible. Manufacturers that fabricate a finished product for sale, where the purchased utility powers the actual production process, can claim the exemption too. Industrial manufacturing plants qualify when not less than 75 percent of their purchased gas or electricity is consumed in the manufacturing cycle.
The purchaser completes the CERT-115 form, signs the declaration, and delivers it to the utility seller before the first exempt sale. Once the seller has the signed document on file, they may make qualifying utility sales tax-free to that purchaser. The seller must retain the certificate for inspection during any Department of Revenue Services audit.
The certificate stays valid until the purchaser gives written notice to the seller that the nature of their utility use has changed. If the percentage of qualifying use drops below the threshold, the purchaser must notify the seller right away to avoid a retroactive tax liability under Connecticut law.
Both parties must keep accurate records. The purchaser should retain a copy of every completed CERT-115 document they have submitted, along with records documenting the proportion of exempt utility use for each period. Sellers must keep the certificates organized by customer and be ready to produce them on short notice if the Department of Revenue Services requests documentation.
If your business needs exemption certificates for other states, FormsPal also provides the Texas sales tax exemption certificate and a general sales tax exemption certificate to help you manage multi-state tax compliance.
| Question | Answer |
|---|---|
| Form Name | Cert 115 Form |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | cert 115, cert115, how to complete cert 115 for department of revenue services state of ct, state of conn form cert 115 |