Resale certificates by state
Connecticut resale certificate
The official form, whether Connecticut takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- Sales & Use Tax Resale Certificate · Get the form (opens in a new tab)
- Issued by the Connecticut Department of Revenue Services (DRS).
- Expires?
- Yes
- A certificate can cover one purchase or be marked 'Blanket Certificate' for ongoing purchases. A blanket certificate must be renewed at least every three years from its issue date (IP 2009(15); Conn. Agencies Regs. 12-426-1).
- Accepts the SST certificate?
- Unconfirmed
- Accepts the MTC certificate?
- Yes
- Out-of-state buyers can use it?
- Yes
- Per IP 2009(15), a Connecticut seller may accept a resale certificate from an out-of-state business that will resell the items. If the buyer is not required to hold a Connecticut permit, the certificate should show its home-state tax ID (or FEIN if it has none), with an attached statement explaining why no Connecticut permit is required.
- Buyer must be registered in Connecticut?
- With limits
- The issuer must hold a DRS sales and use tax permit or be similarly registered with another state's revenue agency. Buyers not required to register in Connecticut attach the explanatory statement.
How to fill out and accept the certificate
- 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.
- 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.
- 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.
When a seller is protected
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.
Seller record-keeping
DRS advises keeping resale certificates for at least six years; do not mail them to DRS (IP 2009(15)).
Common mistakes
- 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.
Multistate certificates in Connecticut
SST Certificate of Exemption
Unconfirmed
Connecticut is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate.
MTC Uniform Resale Certificate
Yes
MTC note: Resale use only, not as an exemption certificate; the seller's good faith is in doubt if it knows facts suggesting the buyer won't resell the item.
Connecticut resale certificate FAQ
What form is used for a resale certificate in Connecticut?
Connecticut's resale certificate is the Sales & Use Tax Resale Certificate, published by the Connecticut Department of Revenue Services (DRS). Download it from the Connecticut Department of Revenue Services (DRS) website; sellers keep the completed certificate rather than sending it to the state.
Does Connecticut accept multistate resale certificates?
Connecticut is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Connecticut is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate. MTC note: Resale use only, not as an exemption certificate; the seller's good faith is in doubt if it knows facts suggesting the buyer won't resell the item.
Do Connecticut resale certificates expire?
A certificate can cover one purchase or be marked 'Blanket Certificate' for ongoing purchases. A blanket certificate must be renewed at least every three years from its issue date (IP 2009(15); Conn. Agencies Regs. 12-426-1).
Can an out-of-state business use a resale certificate in Connecticut?
Per IP 2009(15), a Connecticut seller may accept a resale certificate from an out-of-state business that will resell the items. If the buyer is not required to hold a Connecticut permit, the certificate should show its home-state tax ID (or FEIN if it has none), with an attached statement explaining why no Connecticut permit is required.
Related reading
- Connecticut sales tax guide: rates, nexus thresholds and filing rules
- What items are exempt from sales tax in Connecticut
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- DRS Sales & Use Tax Resale Certificate (with Regulations 1 & 23) (opens in a new tab)
- DRS Other Sales and Use Tax Forms (opens in a new tab)
- IP 2009(15), Notice to Retailers on Sales and Use Tax Resale Certificates (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (non-member) (opens in a new tab)
- CT DRS: Exemption Certificates (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Connecticut Department of Revenue Services (DRS) before you rely on a certificate.
Resale certificates in other states
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