Who needs a form CERT 119?
This is a certificate issued by the Department of Revenue Services in the State of Connecticut to exempt organizations. Whenever they are about to purchase tangible personal property or taxable services, they need to present this certificate to the seller.
What is form CERT 119 for?
CERT 119 certifies the purchase of any tangible property without sales and use taxes. It informs the seller that these taxes cannot be withheld from the organization and DRS cannot withhold them from the seller as well. This certificate cannot be used for paying for food and lodging -- an organization needs CERT 112 and 123 certificates for those purposes. Also CERT 119 certifies purchase of tangible property for resale at one of the five fundraising or social events during any calendar year.
Is it accompanied by other forms?
Yes, it is. When the buyer presents this certificate to the seller, it should be accompanied by a copy of an exemption permit issued by DRS and a determination letter or a group exemption letter issued by IRS.
When is form CERT 119 due?
It is valid for three years as a blanket certificate or it can be used for purchasing one item only.
How do I fill out a form CERT 119?
There is a table for the name and address of purchaser and seller, their CT tax registration numbers, federal employer ID numbers and exemption number. Check in the box if it’s a blanket certificate, certificate for one purchase only, or for purchases of property for resale at fundraising or social events. Insert the description of the items your organization plans to purchase.
Where do I send it?
It should be presented to the exempt organization by a DRS official.