Form Cert 139 PDF Details

Navigating the intricacies of tax exemptions can often prove to be a complex task, particularly when it involves the purchase of vessels by nonresidents in Connecticut. The Cert-139 form stands at the juncture of regulatory compliance and tax exemption, providing a vital pathway for nonresident purchasers to enjoy a sales and use tax exemption on their vessel purchases within the state. Rooted in the statutory authority of Conn. Gen. Stat. §12-412(60) and §15-142(b), the form outlines clear prerequisites for eligibility, primarily focusing on the purchaser’s residency status and the vessel’s registration requirements in Connecticut. The form not only serves as a declaration of the purchaser's eligibility but also lays down obligations for retailers, ensuring that the transaction aligns with the stipulated guidelines, thereby safeguarding both parties from potential tax liabilities. With a well-defined structure, the form encompasses several key sections including instructions, purchaser and retailer information, vessel identification, and declarations by both parties, all designed to streamline the exemption process. Detailed instructions provide clarity on the use of the certificate, emphasizing its applicability solely to those who do not maintain a permanent place of abode in Connecticut nor intend to register the vessel within the state. For retailers, the form acts as a record of the tax-exempt transaction, necessitating its retention for a specified period. Misrepresentation on this form carries significant penalties, underscoring the importance of accuracy and honesty in its completion. Hence, the Cert-139 form emerges as an essential document for navigating the waters of tax exemption laws in Connecticut, aimed at ensuring compliance while facilitating the economic activities of nonresidents purchasing vessels.

QuestionAnswer
Form NameForm Cert 139
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namescert 139 dept revenue services ct cert 139 form

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Department of Revenue Services

State of Connecticut

25 Sigourney Street

Hartford CT 06106-5032

(Rev. 07/06)

CERT-139

Sales and Use Tax Exemption for a Vessel Purchased by a Nonresident of Connecticut

Part I Instructions

Statutory Authority: Conn. Gen. Stat. §12-412(60); Conn. Gen. Stat. §15-142(b).

The sale of any vessel in this state is exempt from sales and use taxes provided:

•The purchaser of the vessel is not a resident of this state and does not maintain a permanent place of abode in this state; and

•The vessel is neither presented for registration nor required to be registered with the Connecticut Department of Motor Vehicles (DMV) in this state.

Presented for registration means a vessel registered with DMV under Conn. Gen. Stat. §15-142.

Required to be registered means a vessel obligated to display a Connecticut registration decal provided by DMV under Conn. Gen. Stat. §15-142(b). Conn. Gen. Stat. §15-142(b) provides that a vessel that holds a valid marine document issued by the United States Coast Guard, a valid certificate of number awarded by the United States under the provisions of the federal Boat Safety Act of 1971, or a valid certificate of number awarded by another state will be required to display a Connecticut registration decal when it is used upon the waters of this state for more than 60 days in any calendar year.

General Purpose: A nonresident purchaser should use this certificate in connection with the purchase of a vessel exempt from sales and use taxes from a Connecticut vessel dealer (retailer) when the vessel is neither presented for registration nor required to be registered in Connecticut.

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.

Instructions for the Purchaser: Use this certificate only if you do not maintain a permanent place of abode in Connecticut and will not register, or are not required to register, the vessel in Connecticut.

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 vessel 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 vessel is neither presented for registration nor required to be registered with DMV.

If the Department of Revenue Services (DRS) determines at a later date that you did not meet the requirements of the exemption, the exemption may be nullified and you will be liable for the use tax, penalty, and interest. You will be disqualified from this exemption if DRS finds you did not qualify based on factors such as having riparian rights or a mooring slip in Connecticut.

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 above and will not present this vessel for any form of registration in Connecticut. 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 the vessel for registration, or the vessel is required to be registered with DMV in this state. 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-139” satisfy this requirement.

For More Information: Call DRS Taxpayer Services at 1-800-382-9463 (in-state) or 860-297-5962 (from anywhere). TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911. See Informational Publication 2006(12), Q & A ON PURCHASES OF VESSELS, for more information.

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

Retailer Information

Name of retailer _____________________________________________________________________

CT Tax Registration No. _____________________

Street address

_______________________________________________________________________

Date of sale ________________________________

City or town, State, ZIP Code __________________________________________________________

Telephone No. _____________________________

Purchaser Information

 

 

 

Name of purchaser ___________________________________________________________________

Daytime Telephone No. ______________________

If an individual:

If corporation, partnership, limited liability company, or other business entity:

Home address

_________________________________________________

Business address

_________________________________________________

 

_________________________________________________

 

_________________________________________________

Name and

_________________________________________________

Name and address _________________________________________________

address of

_________________________________________________

of partners,

_________________________________________________

employer

 

officers, members,

 

 

_________________________________________________

and operator(s)

_________________________________________________

 

_________________________________________________

of vessel

_________________________________________________

Driver’s License Number State Expiration Date Driver’s License Number State Expiration Date (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.)

Part III Vessel Identification Data

Year _______________ Make of vessel ________________________________________ Model ________________________________________

Length _____________ Hull ID number _____________________________ State of registration and number _______________________________

Location of slip or mooring _________________________________________________________________________________________________

Computation of Price

Trade-In Data

Gross sales price* __________________________________

Make _____________________________ Model __________________________

Trade-in allowance _________________________________

Type ________________________ Length ______________ Year ___________

Net sales price ____________________________________

State of registration and number __________________________________________

* Do not deduct manufacturer’s rebates from

Hull ID number _______________________________________________________

the gross sales price.

U.S.C.G. vessel documentation number ____________________________________

 

Part IV Purchaser’s Declaration

Please initial:

______ 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.

I, the purchaser, or person authorized to sign on behalf of the purchaser named in Part II, declare that I purchased the vessel described in Part III from the retailer named in Part II. 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. The purchaser is a resident of (or the business entity is located in) the State of _______________________ . This vessel will

not be presented for registration, or is not required to be registered, with the Connecticut DMV. I declare under the penalty of false statement that I have examined this certificate 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 DRS is a fine of not more than $5,000, or imprisonment for not more than five years, or both.

Signature of purchaser

or authorized person ________________________________________________ Date ________________________________________________________

If corporation, partnership, limited liability company, or other business entity:

Print name of purchaser

or authorized person ________________________________________________ Title _____________________________________ Date ____________

If jointly purchased,

signature of other purchaser __________________________________________ Print name of other purchaser ___________________________________

Part V

Retailer’s Declaration

Please initial:

_______

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. If the purchaser is a business entity, I have explained the exemption requirements for business entities set forth

 

in Part I, or if pertinent, I have explained the requirement for business entities to use this certificate as described in Part I.

I, an authorized agent of the retailer named in Part II, declare under the penalty of false statement that I have examined this certificate 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 DRS is a fine of not more than $5,000, or imprisonment for not more than five years, or both.

Print name of retailer’s authorized agent _________________________________________________________ Date _______________________________

Signature of retailer’s authorized agent ___________________________________________________________ Title _______________________________

CERT-139 (Back) (Rev. 07/06)

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1. You will want to complete the Form Cert 139 properly, hence be mindful when working with the sections that contain these particular fields:

Find out how to fill out Form Cert 139 portion 1

2. Once your current task is complete, take the next step – fill out all of these fields - Gross sales price Make Model, Tradein allowance, Type Length Year, Net sales price, State of registration and number, Do not deduct manufacturers, Hull ID number, the gross sales price, Part IV Purchasers Declaration, Please initial, USCG vessel documentation number, I the purchaser or person, I the purchaser or person, Signature of purchaser or, and If corporation partnership limited with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

Stage number 2 in filling in Form Cert 139

3. Through this part, take a look at Part V Retailers Declaration, I an authorized agent of the, I an authorized agent of the, Print name of retailers authorized, Signature of retailers authorized, and CERT Back Rev. Every one of these need to be filled in with utmost precision.

Stage # 3 in filling out Form Cert 139

A lot of people generally get some points incorrect when completing Print name of retailers authorized in this area. Don't forget to double-check everything you type in here.

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