Cert 115 Form PDF Details

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.

Who Qualifies for the CERT-115 Exemption

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.

How the Exemption Process Works

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.

Record Keeping for Purchasers and Sellers

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.

QuestionAnswer
Form NameCert 115 Form
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namescert 115, cert115, how to complete cert 115 for department of revenue services state of ct, state of conn form cert 115

How to Edit Cert 115 Form Online for Free

What You Will Need Before Starting

Before you fill out the cert 115 form, gather the following information: the full legal name of your business or organization, the address where the gas, electricity, or heating fuel is delivered, the specific use that qualifies for the exemption, and an estimate of the percentage of utility consumption dedicated to that qualifying use. Having this information ready before you open the form will save time and reduce the chance of errors.

Working with PDF documents online is simple with our PDF editor. You can fill out cert 115 fillable here without trouble. The editor is continually upgraded by us, acquiring cool features and becoming much more versatile. For anyone who is seeking to get started, here's what it will require:

Step 1: First, access the pdf editor by pressing the "Get Form Button" in the top section of this site.

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When it comes to blank fields of this particular PDF, here's what you should consider:

1. Complete the cert 115 fillable with a selection of necessary fields. Collect all the important information and make certain there's nothing overlooked!

Step no. 1 for filling in cert 115 instructions

2. Right after this section is filled out, go to type in the suitable details in these - cid If the purchaser is a, claims exemption under Conn Gen, cid If the purchaser claims, and sign the declaration below, cid If the purchaser claims, cid If the purchaser claims, cid If the purchaser claims, Note If there is any change in the, Purchasers using gas electricity, and I certify that the gas electricity.

Stage # 2 in filling out cert 115 instructions

3. This third part is considered quite straightforward, cid Agricultural production, cid Fabrication of a finished, cid An industrial manufacturing, and that not less than of the gas, How was the percentage of gas, List the products being produced, Do you presently use Form OR, cid No, Declaration by Purchaser, The gas electricity or heating, and In accordance with Conn Gen Stat - all of these blanks is required to be completed here.

cert 115 instructions writing process shown (step 3)

4. This next section requires some additional information. Ensure you complete all the necessary fields - Name of Purchaser, Authorized Signature of Owner or, Title, Date, and CERT Back Rev - to proceed further in your process!

cert 115 instructions writing process detailed (part 4)

Pay close attention when entering the CERT Back Rev and Name of Purchaser, as errors often occur in these fields.

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Submitting the Completed CERT-115 to Your Seller

Once you have completed and signed the Connecticut CERT-115 exemption certificate, print a copy and deliver it directly to your utility seller. The seller needs the signed document on file before the exempt sales can begin. Keep a copy of the signed form in your business records in case the Connecticut Department of Revenue Services requests verification during a tax audit.

If your exempt use of gas, electricity, or heating fuel ever changes, you are required to inform your seller in writing without delay. Continuing to use the exemption after your qualifying status ends can result in back taxes and penalties under Connecticut tax regulations.

Related Exemption Forms

Businesses and individuals that operate in multiple states may need additional exemption certificates beyond the Connecticut CERT-115. FormsPal provides the Maryland sales and use tax resale certificate, the Tennessee exemption certificate, and other state-specific documents to help you stay compliant across state lines. You can also find a general certificate of attestation exemption for additional use cases.

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