Cert 141 Form PDF Details

In the realm of construction and contracting within Connecticut, navigating tax exemptions necessitates specific forms and procedures to ensure compliance with state regulations. One such form is the CERT-141 Contractor’s Exempt Purchase Certificate, a crucial document for contractors engaging in the construction, repair, alteration, or remodeling of real property under contract with an exempt entity. Deployed to purchase materials and supplies that will be installed or integrated into the project, this certificate signifies that the tangible personal property acquired will remain part of the project upon completion. Misuse of the certificate or failure to use the purchased property as described can result in the contractor owing use tax on the total price of the personal property. The range of entities considered exempt includes various sections of Connecticut state government, municipal institutions, charitable or religious organizations, among others, each governed by specific statutory and regulatory frameworks. Additionally, the certificate outlines responsibilities for both purchasers and sellers to ensure the integrity of the exempt transaction, including the retention of records and the invocation of good faith in the exemption’s claim. With comprehensive instructions and a structured declaration, the CERT-141 form embodies a key aspect of the financial management and tax compliance strategy for contractors working with exempt entities in Connecticut.

QuestionAnswer
Form NameCert 141 Form
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesct drs cert 141, certificate 141 tax exempt ct, cert 141 fillable, exemption conn

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Department of Revenue Services

State of Connecticut

25 Sigourney Street Ste 2

Hartford CT 06106-5032

(Rev. 03/09)

CERT-141

Contractor’s Exempt Purchase Certificate

General Purpose: Contractors for the repair, alteration, improvement, remodeling, or construction of real property use this certificate to purchase materials and supplies to be installed or placed in a project being performed under contract with an exempt entity. The materials and supplies, including tangible personal property that remains tangible personal property after its installation or placement, must remain in the project after its completion. If the tangible personal property is not used in the manner described above, a contractor who claimed an exemption owes use tax on the total price of the tangible personal property.

Wherever the term contractor is used in this certificate, it includes subcontractors of the contractor performing a contract with an exempt entity.

Exempt entity means any person entitled to make purchases of tangible personal property exempt from sales and use taxes under the statutory authority listed in the instructions.

Name of exempt entity

Address

CT Tax Registration Number (If none, explain.)

Federal Employer ID Number

Address of project

Type of exempt entity (See instructions.)

 

 

Connecticut state government: Enter the exemption number. _________________________________

Connecticut municipality

Charitable or religious organization: Enter the exemption number if any. ______________________

Federal government

Other (Explain.) ____________________________________________________________________________________________________

 

 

 

 

Name of purchaser

Address

CT Tax Registration Number

Federal Employer ID Number

 

 

(If none, explain.)

 

 

 

 

 

Name of seller

Address

CT Tax Registration Number

Federal Employer ID Number

 

 

(If none, explain.)

 

 

 

 

 

Provide a written description of each item purchased. Attach additional sheets if necessary.

Check one box:

Blanket certificate

Certifi cate for one purchase only

Declaration by Purchaser: The item(s) described above are tangible personal property to be installed or placed in a project being performed under contract with the exempt entity identified above and will remain in the project after its completion. I declare that the purchaser named above is a contractor under contract with the exempt entity or a subcontractor of the contractor. I acknowledge that the purchaser will be liable for Connecticut use tax, plus applicable penalty and interest as of the date of purchase, on the total purchase price of the property if any of the requirements for the exemption are not present or are not met.

I declare under penalty of law that I have examined this document (including any accompanying schedules and statements) and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to the Department of Revenue Services (DRS) is a fi ne of not more than $5,000 or imprisonment for not more than fi ve years, or both.

Name of purchaser

By:

Authorized signature

Title

Date

Statutory and Regulatory Authority

•Conn. Agencies Regs. §12-426-18;

•Conn. Gen. Stat. §12-412(1) and (2), the United States, the State of Connecticut, or any political subdivisions or agencies of the State of Connecticut; for example state or municipal schools, universities, police, municipal fire departments, and state or municipal libraries. Only Connecticut state agencies have been issued an exemption number that can be entered on this form;

•Conn. Gen. Stat. §12-412(5), nonprofit charitable hospitals, nonprofit nursing homes, nonprofit rest homes and nonprofit residential care homes; and an acute care, for-profit hospital, in operation as of May 12, 2004;

•Conn. Gen. Stat. §12-412(8), Internal Revenue Code §501(c)(3) or (13) organizations exempt from federal income tax. Only charitable or religious organizations that applied to the Department of Revenue Services (DRS) prior to 7/1/95 were issued a Connecticut exemption permit number that can be entered on this form. Other charitable or religious organizations have not been issued a permit number and will leave that space blank;

•Conn. Gen. Stat. § 12-412(84), for purchases with regard to the Connecticut Technology Park;

•Conn. Gen. Stat. § 12-412(90), water companies;

•Conn. Gen. Stat. § 12-412(92), the Connecticut Resources Recovery Authority;

•Conn. Gen. Stat. § 12-412(93), tourism districts;

•Conn. Gen. Stat. § 12-412(95), solid waste-to-energy facilities;

•Conn. Gen. Stat. §7-273mm, municipal or regional resource recovery authorities; and

•Conn. Gen. Stat. § 16-344, the Metropolitan Transportation Authority or subsidiary in connection with the New Haven commuter railroad service.

Instructions for the Purchaser: Use this certificate for purchases of tangible personal property to be installed or placed in a project being performed under a contract with an exempt entity that will remain in the project after its completion. To qualify for the exemption from sales and use taxes, you must present this certificate to the retailer at the time of the purchase of the qualifying tangible personal property. For at least six years from the date it is issued, keep a copy of this certificate and records that substantiate the information entered on this certificate including records to support the contractor’s use of this certificate and to show the disposition of all materials or supplies purchased.

If you are unable to designate the exact amount of materials or supplies to be installed or placed in a project being performed under contract with an exempt entity, you must estimate the amount of the purchases. You will be held strictly accountable for any use tax due the state on the purchases in the event of any use other than the permanent installation or placement of the purchases in the exempt project identifi ed in this certificate.

Contractors are the consumers of all the tools, supplies, and equipment used in fulfilling a construction contract that are not installed or placed in the exempt job even if they are used up during the job.

Instructions for the Seller: Acceptance of this certificate, when properly completed, relieves the seller from the burden of proving that tangible personal property is not subject to sales and use taxes when the tangible personal property will be installed or placed in a project being performed under a contract with an exempt entity and will remain in the project after its completion. The certificate is valid only if taken in good faith from a contractor under contract with an exempt entity. The good faith of the seller will be questioned if the seller knows of, or should know of, facts that suggest the contractor does not intend to install or place the property in a project being performed under contract with an exempt entity.

Keep this certificate and bills or invoices to the purchaser for at least six years from the date of purchase. The bills, invoices, or records covering the purchase made under this certificate must be marked to indicate an exempt purchase was made. The words “Exempt under CERT-141” satisfy the requirement.

This certificate may be used for individual purchases, in which case the box marked “Certificate for One Purchase Only” must be checked. This certificate may also be used for a continuing line of exempt purchases for the project identified in this certificate, in which case the box marked “Blanket Certificate” must be checked. A blanket certificate remains in effect for three years unless the purchaser revokes it in writing before the period expires.

For More Information: Call Taxpayer Services at 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only) or 860-297-5962 (from anywhere). TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911. Visit the DRS website at www.ct.gov/DRS to preview and download forms and publications.

CERT-141, Contractor’s Exempt Purchase Certifi cate (Rev. 03/09)

Connecticut Department of Revenue Services

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