Who Needs the Cert 134 Form?
This certificate is required for any government agency in Connecticut that wants to make tax-exempt purchases. Eligible entities include federal agencies, departments at every level of government, local political subdivisions such as towns and cities, and other organizations recognized under Connecticut General Statutes Section 12-412(1)(A). The purchaser must present a properly completed form to the seller at the time of the transaction.
Step-by-Step Guide to Filling Out the Cert 134 Form
Follow these steps to complete the CERT-134 correctly:
- Enter the full legal designation of the purchasing entity at the top of the document.
- Provide the complete mailing address, including street, city, ZIP code, and jurisdiction.
- Write the Connecticut tax registration number assigned by the Department of Revenue Services.
- Describe the tangible personal property or taxable services being purchased in the space provided.
- Check the appropriate box to indicate whether the purchase is for direct use or for resale at a fundraising event.
- If the purchase is for resale, confirm that the entity has not exceeded five fundraising or social events in the current calendar year.
- Sign and date the document. The authorized representative must include their printed credentials and title.
- Present the completed Cert 134 Form to the seller before or at the time of the transaction.
Frequently Asked Questions
What is the purpose of this certificate?
The Cert 134 Form allows eligible government entities in Connecticut to make purchases without paying sales tax. It serves as official documentation that the transaction is exempt under Connecticut law.
Can nonprofit organizations use this form?
No. This certificate is strictly for government entities. Nonprofit organizations in Connecticut use a different exemption certificate, such as the CERT-119. For other exemption certificates, see the 6378 Exemption Certificate or the ST3 Tax Exemption Form.
Do federal agencies need to complete a CERT-134?
Federal agencies purchasing through the GSA SmartPay program are exempt without presenting this certificate. For all other federal purchases in Connecticut, the agency should provide the Cert 134 Form to the seller.
How long is this certificate valid?
A completed Cert 134 Form remains valid as long as the purchasing entity continues to be recognized as a government entity under Connecticut law. Sellers should keep the certificate on file and request updated documentation if the purchaser's status changes.
What happens if the form is filled out incorrectly?
If the certificate is incomplete or contains errors, the seller may be required to collect sales tax on the transaction. Verify all fields before submitting. For related Connecticut forms, check our full library of documents.