Cert 125 Form – Connecticut Motor Vehicle Tax Exemption

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

Under Retailer Information, enter the Name of retailer, CT Tax Registration No., Street address, Date of sale, City or town, State, ZIP Code and Telephone No.

Under Purchaser Information, enter the Name of Purchaser and the Daytime Telephone No.

If an individual, enter the Home address and the Name and address of employer.

Enter the Driver's License Number, State and Expiration Date. Attach copy of each out-of-state driver's license.

If corporation, partnership, limited liability company, or other business entity, enter the Business address and the Name and address of partners, officers, members, and operator(s) of motor vehicle.

Also enter the Driver's License Number, State and Expiration Date here, and 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.

Enter the Year, Model, Make of vehicle, Color, Vehicle identification number, and State of registration and number.

Under Computation of Price, enter the Gross sales price, the Trade-in allowance and the Net sales price.

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

Under Trade-in Data, enter the Year, Make, Model, State of registration and plate number, and Vehicle identification number.

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 in Part I 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.

Please initial in Part IV: 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.

In Part IV, the purchaser, or person authorized to sign on behalf of the purchaser, declares that the motor vehicle described in Part III was purchased from the retailer named in Part II. Enter the State of which the purchaser is a resident (or in which the business entity is located).

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. This motor vehicle will not be presented, or is not required to be presented, for registration with the Connecticut DMV.

By signing you certify, under the penalty of false statement, that you have examined this certificate and to the best of your 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 (checked November 2, 2026).

If corporation, partnership, limited liability company, or other business entity: enter the Print name of purchaser or authorized person, Title and Date.

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.

If jointly purchased, the other purchaser signs the signature of other purchaser line, and you enter the Print name of other purchaser.

Please initial in Part V: 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.

By signing you certify, as an authorized agent of the retailer named in Part II, under the penalty of false statement, that you have examined this certificate and to the best of your knowledge and belief it is true, complete, and correct.

Enter the Print name of retailer's authorized agent and the Date, then sign the Signature of retailer's authorized agent line and enter the Title.

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.

A corporation, 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.