Connecticut Sales Tax Exemptions #

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
Manufacturing Materials, Tools, and Fuel	CERT-100	Purchaser	Used for manufacturing, processing, and other exempt activities.
Manufacturing Machinery, Component Parts, and Repair Parts	CERT-101	Purchaser	Must be directly used in the manufacturing process.
Certified Historic Structures	CERT-102	Purchaser	For rehabilitation of historic buildings.
Residential Condominium Association	CERT-103	Purchaser	Applies to purchases by qualifying condo associations.
New Construction Services	CERT-104	Purchaser	For services related to new construction projects.
Commercial Motor Vehicle for Freight in Interstate Commerce	CERT-105	Purchaser	Vehicle must be used exclusively for interstate commerce.
Refund of Use Tax on Motor Vehicle Purchased from Non-Dealer	CERT-106	Purchaser	Allows refund of use tax if criteria are met.
Manufacturing - Partial Exemption for Materials, Tools, and Fuels	CERT-108	Purchaser	Partial exemption for manufacturing-related purchases.
Manufacturing - Partial Exemption for Machinery & Equipment	CERT-109	Purchaser	Used directly in production.
Aircraft Repair Services and Parts	CERT-110	Purchaser	Exemption applies to aircraft maintenance and parts.
Meals or Lodging by Exempt Entities	CERT-112	Purchaser	Applies to purchases made by exempt organizations.
Purchases by Hospitals and Nonprofits	CERT-113	Purchaser	Available for qualifying hospitals, nursing homes, and care facilities.
Gas, Electricity, and Heating Fuel	CERT-115	Purchaser	Applies to purchases of energy sources.
Petroleum Products	CERT-116	Purchaser	Certain petroleum products qualify for exemption.
Purchases for Air Pollution Control Facilities	CERT-117	Purchaser	Must be incorporated into or consumed in pollution control.
Purchases by Exempt Organizations	CERT-119	Purchaser	Includes qualifying nonprofits and governmental agencies.
Farming Equipment and Supplies	REG-8 (for permit), OR-248 (exemption)	State (Permit) / Purchaser (Exemption)	Farmers must apply for an exemption permit and renew every two years.
Landscaping, Horticulture, and Disability-Related Services	CERT-121	Purchaser	Available for certain services to recipients of disability benefits.
Solar Heating and Energy Systems	CERT-140	Purchaser	Includes solar heating, electricity, and ice storage cooling systems.
Renewable and Clean Energy Industries	CERT-142	Purchaser	Covers equipment used in renewable energy production.

Multi-state forms available: #

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022

Notes: #

• Most exemptions require the purchaser to complete the appropriate form and present it to the seller.
• Form REG-8 is required for farmers to obtain an exemption permit; once approved, they use OR-248 for purchases.
• Blanket certificates are allowed for recurring purchases, except where individual transactions must be documented separately.
• Sellers must retain exemption certificates for at least three years.
• Some exemptions, such as those for farming and manufacturing, require exclusive use of the purchased items for the specified purpose.
• If a purchase is later found taxable, the buyer is responsible for paying use tax.