Cert 125 Form – Connecticut Motor Vehicle Tax Exemption

Cert 125 PDF Details

The Cert 125 form is a Connecticut sales and use tax exemption certificate issued by the Department of Revenue Services (DRS). Nonresidents who want to purchase a motor vehicle in Connecticut without paying Connecticut state sales and use tax must complete this form before the sale is finalized.

Who Qualifies to Use the Cert 125 Form

You may use the Cert 125 exemption certificate if you meet all three conditions:

• You do not maintain a permanent place of abode in Connecticut.
• The motor vehicle will not be registered in Connecticut, except to obtain an in-transit plate.
• The vehicle will be used outside Connecticut after purchase.

Both individual purchasers and business entities may qualify. If two or more buyers purchase the vehicle together, each must sign the form.

How to Complete the Cert 125 Form

The Cert 125 form has five numbered sections. Two sections require signatures:

• Part IV – Purchaser's Declaration: The buyer prints their name, provides their out-of-state address, and signs the form. All joint purchasers must also sign.
• Part V – Retailer's Declaration: An authorized agent of the selling retailer signs to confirm the sale meets the exemption conditions.

Both parties must sign the form before the sale closes. The retailer keeps a copy and the purchaser retains the original for their records.

Legal Basis and Penalties

The Cert 125 tax exemption is authorized under Connecticut General Statute §12-412(60). Misrepresentation on the form or submitting an incomplete certificate can result in the full Connecticut sales tax becoming due plus statutory interest. Review every field carefully before signing.

Related Tax Exemption Certificates

Looking for other exemption forms? You may also need the Uniform Sales Tax Certificate for multistate purchases or the ST-3 Tax Exemption Form. For other Connecticut documents, see the Connecticut Capital Improvement Form.