Connecticut: certificado de revenda

Como preencher e aceitar o certificado

1. Enter the seller's name and address, plus the buyer's firm name and address, and check whether the buyer is a wholesaler, retailer, manufacturer, lessor, or other.
2. List each state or city where the buyer is registered with its registration or ID number. For a Connecticut permit holder, use the Connecticut Tax Registration Number exactly as it appears on the permit.
3. Give a general description of the products to be purchased, mark 'Blanket Certificate' if it covers ongoing purchases, and have an owner, partner, or corporate officer sign with title and date.

Quando o vendedor está protegido

The seller may accept a resale certificate only in good faith, and it should be issued at the time of sale. The goods or services must be of a kind the seller could reasonably assume the buyer sells. The seller should not accept it if it has reason to believe the buyer does not ordinarily sell those items or will not resell them, for example delivery to the owner's home. The seller cannot accept a bare Tax Registration Number in place of a certificate.

Guarda de registros pelo vendedor

DRS advises keeping resale certificates for at least six years; do not mail them to DRS (IP 2009(15)).

Erros comuns

• Accepting a buyer's Connecticut Tax Registration Number instead of a signed resale certificate.
• Letting blanket certificates go more than three years without renewal.
• Accepting certificates for goods the buyer's business does not sell (DRS example: an auto repair shop buying a computer) or will not resell. Knowingly false statements can bring fines up to $5,000 and/or up to five years' imprisonment.

Certificados multiestaduais em Connecticut

Perguntas frequentes sobre o certificado de revenda: Connecticut