Form CERT-141 at a glance
What it is: CERT-141, the Contractor's Exempt Purchase Certificate of the State of Connecticut Department of Revenue Services.
Who signs: Under Name of purchaser, sign By: Authorized signature.
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 under General Purpose, 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.
A filled-in Form CERT-141 example: a contractor buys materials for a town project
How to fill out Form CERT-141, box by box
Exempt entity and address of project
For the exempt entity, enter the Name of exempt entity, Address, CT Tax Registration Number and Federal Employer ID Number (If none, explain.), then the Address of project.
Type of exempt entity
Under Type of exempt entity (See instructions.), mark Connecticut state government and enter the exemption number, Connecticut municipality, Charitable or religious organization and enter the exemption number if any, Federal government, or Other and explain.
Only Connecticut state agencies have been issued an exemption number that can be entered on this form.
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.
Name of purchaser and Name of seller
For the purchaser and for the seller, enter the Name, Address, CT Tax Registration Number and Federal Employer ID Number (If none, explain.).
Description of each item purchased
Provide a written description of each item purchased. Attach additional sheets if necessary.
Check one box
Check one box: Blanket certificate or Certificate for one purchase only.
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.
Declaration by Purchaser
In the Declaration by Purchaser, enter the Name of purchaser. The purchaser declares that the item(s) described on the form are tangible personal property to be installed or placed in a project being performed under contract with the exempt entity identified on the form and will remain in the project after its completion. The purchaser also declares that the purchaser named on the form is a contractor under contract with the exempt entity or a subcontractor of the contractor. The purchaser acknowledges 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.
Declare under penalty of law that you have examined this document (including any accompanying schedules and statements) and, to the best of your knowledge and belief, it is true, complete, and correct. The penalty for willfully 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 1, 2026)
By: Authorized signature
Sign By: Authorized signature, then enter Title and Date.
More rules for Form CERT-141
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 identified 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.
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.
The certificate is valid only if taken in good faith from a contractor under contract with an exempt entity.
Sources
[1] Form CERT-141 (Rev. 10/25), Contractor's Exempt Purchase Certificate, State of Connecticut Department of Revenue Services (the Official source link on this page).