Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

Exemption Certificates

Name  Type  Description  Revised 
CERT-100  Form & Inst.  Materials, Tools and Fuel Certificate  01/05 
CERT-101  Form & Inst.  Machinery, Component Parts and Replacement and Repair Parts of Machinery Used Directly in a Manufacturing Process  01/05 
CERT-102  Form & Inst.  Certified Rehabilitation Certificate for Certified Historic Structures  02/05 
CERT-103  Form & Inst.  Residential Condominium Association Certificate  04/16 
CERT-104  Form & Inst.  Services Certificate for New Construction  01/05 
CERT-105  Form & Inst.  Commercial Motor Vehicle Purchased Within Connecticut to be Used Exclusively in the Carriage of Freight in Interstate Commerce  02/19
CERT-106  Form & Inst.  Claim For Refund of Use Tax Paid on Motor Vehicle Purchased From Other Than a Motor Vehicle Dealer  11/16 
CERT-108  Form & Inst.  Certificate of Partial Exemption Materials, Tools and Fuels  01/05 
CERT-109  Form & Inst.  Certificate of Partial Exemption of Machinery, Equipment, or Repair and Replacement Parts  01/05 
CERT-110  Form & Inst.  Aircraft Repair Services - Aircraft Repair and Replacement Parts  07/06 
CERT-111  Form & Inst.  Certificate for Machinery, Equipment, Materials, Tools and Fuel Used by an Aircraft Manufacturer Operating an Aircraft Manufacturing Facility  01/05 
CERT-112  Form & Inst.  Certificate for Exempt Purchases of Meals or Lodging by Exempt Entities - (FILLABLE)  01/05 
CERT-113  Form & Inst.  Purchases of Tangible Personal Property and Services by Certain Hospitals, Nonprofit Nursing Homes, Nonprofit Rest Homes, or Nonprofit Residential Care Homes  12/19
CERT-114  Form & Inst.  Commercial Motor Vehicle or Motor Bus Purchased Within Connecticut to be Used in Interstate Commerce as an Interstate Motor Bus  01/05 
CERT-115 Form & Inst.  Exempt Purchases of Gas, Electricity and Heating Fuel  01/05 
CERT-116  Form & Inst.  Exempt Petroleum Products Certificate 03/17 
CERT-117  Form & Inst.  Purchases of Tangible Personal Property Incorporated Into or Consumed in Air Pollution Control Facilities  01/05 
CERT-119  Form & Inst.  Certificate for Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations  06/04 
CERT-120  Form & Inst.  Machinery, Equipment, Tools, Materials and Supplies Used in the Production of Printed Material or in Prepress Production  01/05 
CERT-121  Form & Inst.  Exemption for Landscaping and Horticulture Services, Window Cleaning Services and Maintenance Services Rendered to Recipients of Total Disability Benefits  07/03 
CERT-122  Form & Inst.  Refund of Tax Paid on Purchases of Meals or Lodging by Exempt Entities  12/15 
CERT-123  Form & Inst.  Blanket Certificate for Exempt Qualifying Purchases of Meals or Lodging by an Exempt Entity  01/05 
CERT-124  Form & Inst.  Purchases of Tangible Personal Property Incorporated Into or Consumed in Water Pollution Control Facilities  02/14 
CERT-125  Form & Inst.  Sales and Use Tax Exemption for a Motor Vehicle Purchased by a Nonresident of Connecticut - See CERT-139 for purchase of vessels by nonresidents.  07/06 
CERT-126  Form & Inst.  Exempt Purchases of Tangible Personal Property for Low and Moderate Income Housing Facilities  01/05 
CERT-127  Form & Inst.  Exempt Purchases by an Enrolled Member or by the Tribal Government of the Mashantucket Pequot Tribe or Mohegan Tribe  01/05 
CERT-128  Form & Inst.  Exempt Purchases by Contractors in Connection with Construction Projects in Indian Country of the Mashantucket Pequot or Mohegan Tribes  01/05 
CERT-129  Form & Inst.  Exemption for Items Used Directly in the Biotechnology Industry 02/05 
CERT-130  Form & Inst.  Sales and Use Tax Exemption for Purchases by Water Companies  08/03 
CERT-131  Form & Inst.  Exemption for Projects of the Materials Innovation and Recycling Authority and Solid Waste-To-Energy Facilities 05/19
CERT-132  Form & Inst.  Sales and Use Tax Exemption for Purchases Made Under the Buy Connecticut Provision  02/05 
CERT-133  Form & Inst.  Contractor's Exempt Purchase Certificate for a Renovation Contract with a Direct Payment Permit Holder 01/05 
CERT-134  Form & Inst.  Sales and Use Tax Exemption for Purchases by Qualifying Governmental Agencies  08/09 
CERT-135  Form & Inst.  Reduced Sales and Use Tax Rate for Motor Vehicles Purchased by Nonresident Military Personnel and their Spouses  02/05 
CERT-136  Form & Inst.  Purchases of Items by Eleemosynary Organizations and Schools That Will be Resold Tax-Exempt  06/04 
CERT-137  Form & Inst.  Sales and Use Tax Certificate for Sale and Leaseback Arrangements  01/05 
CERT-138  Form & Inst.  Purchases for Use in Audio or Video Production or Broadcasting  07/05 
CERT-139  Form & Inst.  Sales and Use Tax Exemption for a Vessel Purchased by a Nonresident of Connecticut  07/06 
CERT-140  Form & Inst.  Solar Heating Systems, Solar Electricity Generating Systems, and Ice Storage Cooling Systems  07/07 
CERT-141 Form & Inst.  Contractors Exempt Purchase Certificate  04/09 
CERT-142 Form & Inst.  Items Used Directly in the Renewable Energy and Clean Energy Technology Industries  11/10 
CERT-143 Form & Inst.  Sales and Use Tax Exemption for Purchases of Vessels Docked in Connecticut for 60 or Fewer Days in a Calendar Year  07/13 
CERT-144 Form & Inst. Interior Design Services Purchased by a Business for Use by Such Business  12/19