Connecticut CERT-119: Exempt Purchases by Qualifying Organizations

Submit the completed CERT-119 form along with any necessary documentation to the seller at the time of purchase. Ensure all fields are correctly filled out and signed by an authorized person. Retain a copy for your records for at least six years. If specific submission methods such as emails or physical addresses are required, they must adhere to directions provided by the seller or the Connecticut Department of Revenue Services. Always check for the most up-to-date procedures for submission.

Stay aware of expiration dates for blanket certificates, which remain valid for three years. Review and renew as necessary to maintain your tax-exempt status.

The purpose of the CERT-119 form is to allow qualifying exempt organizations within the state of Connecticut to purchase tangible personal property and services without being subject to sales and use taxes. This form is crucial for nonprofits, educational institutions, charities, and similar entities that operate under specific tax exemptions. By filling out this form correctly and providing necessary documentation, these organizations can ensure they meet the requirements set out by the Connecticut Department of Revenue Services. The CERT-119 form helps organizations in managing their expenses more effectively by exempting many of their purchases from tax. This exemption is specifically designed for organizations that meet the criteria under Conn. Gen. Stat. §12-412(8) or (94), making it easier for these groups to focus their resources on their core missions without the added burden of taxation. The form outlines the conditions under which the exemption applies, ensuring transparency and compliance with state tax laws. For sellers, accepting a correctly filled out CERT-119 form is essential as it relieves them from the burden of proving that the sale is not subject to sales and use taxes. This form serves as a legal document ensuring that both the purchaser and the seller are protected under the state's tax exemption policies. By understanding and utilizing the CERT-119 form, both buyers and sellers can engage in transactions that adhere to state regulations while benefiting from the tax exemptions provided.

• 1. Name of Purchaser: The official name of the purchasing exempt organization.
• 2. Address: The physical address of the purchasing exempt organization.
• 3. CT Tax Registration Number: The Connecticut State Tax Registration Number of the purchaser.
• 4. Federal Employer ID Number: The Federal Employer Identification Number for the purchasing organization.
• 5. Name of Seller: The official name of the seller providing the goods or services.
• 6. Seller Address: The physical address of the seller.
• 7. Seller CT Tax Registration Number: The Connecticut State Tax Registration Number of the seller.
• 8. Description of Purchases: Details on what items or services are being purchased.
• 9. Certificate Type: Indicate whether the certificate is for one-time purchase or a blanket certificate for continuous purchases.
• 10. Declaration by Purchaser: The official statement by the purchaser confirming the tax-exempt status and usage of the purchases.
• 11. Signature: The signature of an authorized person from the purchasing organization.
• 12. Title: The title of the person signing the form.
• 13. Date: The date when the form was signed.

Failing to submit the CERT-119 form can result in the disallowance of the tax exemption status for the purchases made. The purchaser may be required to pay the applicable sales and use taxes on all items that would have otherwise been exempt.

• Loss of Tax Exemption: The organization will not benefit from tax exemptions on their purchases.
• Additional Costs: The organization may incur additional costs due to the payment of sales and use taxes.

• 1. Purchasing Goods: When buying tangible personal property for the organization’s exempt purposes.
• 2. Fundraising Events: When buying items for resale at fundraising or social events exempt under Conn. Gen. Stat. §12-412(94).
• 3. Services: When purchasing taxable services required for exempt purposes.