Cert 125 PDF Details

Navigating the complexities of sales and use tax exemptions can be daunting, especially when it involves the purchase of a motor vehicle by a nonresident in Connecticut. The Department of Revenue Services in Connecticut provides a critical form, known as CERT-125, specifically designed for these situations. This form allows nonresidents, who do not maintain a permanent place of abode within the state, to purchase motor vehicles exempt from sales and use taxes. The significance of this document extends beyond its immediate financial implications, touching on legal obligations and the necessary due diligence both purchasers and retailers must adhere to in such transactions. The CERT-125 form encapsulates conditions under Connecticut General Statute §12-412(60), detailing the criteria under which a vehicle sale is exempt, the defined scope of a 'permanent place of abode', and the specific instructions for both the purchaser and the retailer to ensure compliance. Misrepresentation or failure to fully and correctly complete this certificate can lead to severe penalties, including the imposition of tax liabilities and statutory interest. This thorough document requires careful completion and understanding from all parties involved, emphasizing its role in maintaining the integrity of tax exemption processes in Connecticut for nonresident motor vehicle purchasers.

QuestionAnswer
Form NameCert 125
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namescert 125 form, ct cert 125, hbse cert 125, pdffiller form 125

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Department of Revenue Services

State of Connecticut

25 Sigourney Street

Hartford CT 06106-5032

(Rev. 07/06)

CERT-125

Sales and Use Tax Exemption for a Motor Vehicle

Purchased by a Nonresident of Connecticut

Part I Instructions

Conn. Gen. Stat. §12-412(60) exempts from sales and use taxes the sale of any motor vehicle in this state:

When the purchaser of the motor vehicle is not a resident of this state and does not maintain a permanent place of abode in this state; and

The motor vehicle is not presented, or is not required to be presented, for registration with the Department of Motor Vehicles (DMV) in this state.

General Purpose: A nonresident purchaser should use this certificate in connection with the purchase of a motor vehicle exempt from sales and use taxes from a licensed Connecticut motor vehicle dealer (retailer) when the vehicle will not be presented, or is not required to be presented, for any form of registration in Connecticut except to obtain an in-transit plate.

This certificate is not valid unless it is wholly and correctly completed and acknowledged. Any misrepresentation will result in the imposition of use tax liability and statutory interest and penalties on the purchaser or sales tax liability and statutory interest and penalties on the retailer. The information in this certificate will be furnished to other states and is subject to verification by the State of Connecticut. If the purchaser is a corporation, an officer or authorized representative must sign the Purchaser’s Declaration.

Instructions for the Purchaser: Use this certificate only if you do not maintain a permanent place of abode in Connecticut and will not present, or are not required to present, the motor vehicle for any form of registration in Connecticut except to obtain an in-transit plate.

Do not use this form if you maintain a permanent place of abode in Connecticut. A permanent place of abode is a dwelling place permanently maintained by an individual, whether or not owned by, rented, or leased to the individual and generally includes a dwelling place owned by or leased to his or her spouse. Generally, a barracks, motel room, or any construction that does not contain facilities ordinarily found in a dwelling, such as facilities for cooking, bathing, etc., are not deemed a permanent place of abode. Also, a place of abode is not deemed permanent if it is maintained only during a temporary stay for the accomplishment of a particular purpose.

Acorporation, partnership, limited liability company, or other business entity may qualify for this exemption only if:

The entity maintains no Connecticut situs and owns no fixed assets located in this state;

No partner, officer, or member of the entity or its affiliates, and no operator or user of the motor vehicle with an ownership interest in the entity or its affiliates, is a resident of Connecticut or is a nonresident that maintains a permanent place of abode in Connecticut; and

The motor vehicle is not presented, or is not required to be presented, for registration with DMV.

Instructions for the Retailer: You must keep a copy of the certificate and a bill or invoice for at least six years from the date the item is purchased. The certificate is valid only if taken in good faith from a person who does not maintain a permanent place of abode in this state or a business entity that meets the requirements stated above and will not present, or is not required to present, this motor vehicle for any form of registration in Connecticut except to obtain an in-transit plate. The good faith of the retailer will be questioned if the retailer knows or has knowledge of facts that give rise to a reasonable inference that the purchaser is a resident of Connecticut, maintains a permanent place of abode here, intends to present, or is required to present, the motor vehicle for registration with DMV in this state except to an obtain in-transit plate. The bill, purchase invoice, or records covering the purchase made under this certificate must be appropriately marked to indicate that an exempt purchase has occurred. The words “Exempt under CERT-125” satisfy this requirement.

For More Information: See Informational Publication 2004(27), Q & A on Purchases of Motor Vehicles by Nonresidents. Call Taxpayer Services at 1-800-382-9463 (in-state) or 860-297-5962 (from anywhere). TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.

Part II Retailer and Purchaser - Read instructions first, then complete Parts II, III, IV, and V.

Retailer Information

Name of retailer _____________________________________________________________________

CT Tax Registration No. _____________________

Street address _______________________________________________________________________

Date of sale ________________________________

City or town, State, ZIP Code __________________________________________________________

Telephone No. _____________________________

Purchaser Information

Name of Purchaser ________________________________________________

Daytime Telephone No. _________________________________________

If an individual:

 

 

 

 

 

 

If corporation, partnership, limited liability company, or other business entity:

Home address

___________________________________________________

Business address

_______________________________________________

 

___________________________________________________

 

 

_______________________________________________

Name and address ________________________________________________

Name and address ______________________________________________

of employer

________________________________________________

of partners,

______________________________________________

 

 

 

 

 

 

 

officers,

 

 

 

 

 

 

________________________________________________

members, and

______________________________________________

 

________________________________________________

operator(s) of

______________________________________________

 

 

 

 

 

 

 

motor vehicle

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Driver’s License Number

 

State

 

Expiration Date

 

Driver’s License Number

 

State

 

Expiration Date

(Attach copy of each out-of-state driver’s license. Use additional sheets if necessary for the names, addresses, and license numbers of additional drivers.)

Part III Motor Vehicle Identification Data

Year _________________ Model __________________ Make of vehicle _____________________________________ Color ______________

Vehicle identification number ___________________________________ State of registration and number __________________________________

Computation of Price

Trade-in Data

Gross sales price* ____________________________

Year ________________ Make ___________________ Model __________________

Trade-in allowance ___________________________

State of registration and plate number _________________________________________

Net sales price ______________________________

Vehicle identification number ________________________________________________

* Do not deduct manufacturer’s rebates from the gross sales price.

Part IV Purchaser’s Declaration

Please initial:

_______ I, the purchaser, or person authorized to sign on behalf of the purchaser named in Part II, acknowledge that the retailer has explained to me the

meaning of a permanent place of abode as defined in Part I (or the requirements for business entities as described in Part I) and I declare that I do not maintain such a permanent place of abode in Connecticut.

I, the purchaser, or person authorized to sign on behalf of the purchaser named in Part II, declare that I purchased the motor vehicle described in Part III from the retailer named in Part II. The purchaser is not a Connecticut resident and does not maintain a permanent place of abode in Connecticut, or the business entity meets the requirements described in Part I. The purchaser is a resident of (or the business entity is located in) the State of __________________ . This motor

vehicle will not be presented, or is not required to be presented, for registration with the Connecticut DMV. I declare under the penalty of false statement that I have examined this certificate and to the best of my knowledge and belief it is true, complete, and correct. I understand the penalty for wilfully delivering a false return or document to the Department of Revenue Services (DRS) is a fine of not more than $5,000, or imprisonment for not more than five years, or both.

Signature of purchaser

or authorized person ________________________________________________ Date ________________________________________________________

If corporation, partnership, limited liability company, or other business entity:

Print name of purchaser

or authorized person ________________________________________________ Title _____________________________________ Date ___________

If jointly purchased,

signature of other purchaser __________________________________________ Print name of other purchaser ___________________________________

Part V

Retailer’s Declaration

Please initial:

_______

I, an authorized agent of the retailer named in Part II, declare that I have explained to the purchaser that owning, leasing or otherwise maintaining

 

a permanent place of abode in Connecticut, even if it is not permanently occupied by the purchaser, subjects this purchase to Connecticut sales tax

 

and prohibits the use of this certificate. If the purchaser is a business entity, I have explained the exemption requirements for business entities set forth

 

in Part I, or if pertinent, I have explained the requirement for business entities to use this certificate as described in Part I.

I, an authorized agent of the retailer named in Part II, declare under the penalty of false statement that I have examined this certificate and to the best of my knowledge and belief it is true, complete, and correct. I understand the penalty for wilfully delivering a false return or document to DRS is a fine of not more than $5,000, or imprisonment for not more than five years, or both.

Print name of retailer’s authorized agent _________________________________________________________ Date _______________________________

Signature of retailer’s authorized agent ___________________________________________________________ Title _______________________________

CERT-125 (Back) (Rev. 07/06)

How to Edit Cert 125 Online for Free

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part 1 to filling in pdffiller form 125

In the Part IV Purchasers Declaration, I the purchaser or person, Signature of purchaser or, If corporation partnership limited, Print name of purchaser or, If jointly purchased signature of, Part V Retailers Declaration, I an authorized agent of the, and Print name of retailers authorized box, put in writing your data.

Filling out pdffiller form 125 stage 2

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