Cert 104 Form

What is the Cert 104

The Cert 104, also known as the Connecticut Cert 104, is a crucial document used in the construction industry within the state of Connecticut. This form serves as a certificate of exemption from sales and use tax for certain construction-related purchases. It is particularly important for contractors and subcontractors who need to purchase materials without incurring sales tax, thereby reducing overall project costs. Understanding the purpose and function of the Cert 104 is essential for compliance and financial efficiency in construction projects.

How to use the Cert 104

Using the Cert 104 involves several steps to ensure that it is completed and submitted correctly. First, the contractor or subcontractor must fill out the form accurately, providing necessary details such as their business name, address, and the specific project for which the exemption is being claimed. It is important to clearly indicate that the materials purchased are intended for use in a construction project. Once completed, the Cert 104 should be presented to the vendor at the time of purchase to validate the tax exemption. Retaining a copy of the form for record-keeping is also advisable.

Steps to complete the Cert 104

Completing the Cert 104 requires careful attention to detail. Follow these steps:

• Obtain the latest version of the Cert 104 form, which can typically be downloaded from the Connecticut Department of Revenue Services website.
• Fill in your business information, including name, address, and tax identification number.
• Specify the nature of the construction project and the types of materials being purchased.
• Sign and date the form to certify that the information provided is accurate and truthful.
• Submit the completed form to the vendor at the time of purchase.

Legal use of the Cert 104

The legal use of the Cert 104 is governed by Connecticut state laws regarding sales and use tax exemptions. To ensure compliance, it is essential that the form is used solely for qualifying purchases related to construction projects. Misuse of the Cert 104, such as using it for personal purchases or non-qualifying items, can lead to penalties and fines. It is advisable to familiarize oneself with the specific legal requirements and guidelines set forth by the Connecticut Department of Revenue Services to avoid any legal complications.

Key elements of the Cert 104

Several key elements must be included in the Cert 104 to ensure its validity:

• Business Information: Accurate details about the contractor or subcontractor, including name and address.
• Project Description: A clear description of the construction project for which the exemption is being claimed.
• Material Types: Specific types of materials being purchased under the exemption.
• Signature: The form must be signed and dated by an authorized representative of the business.

Form Submission Methods

The Cert 104 can be submitted in various ways, depending on the vendor's requirements. Typically, it is presented in person at the time of purchase. However, some vendors may accept the form via email or fax, especially if they have established a relationship with the contractor. It is important to confirm the preferred submission method with each vendor to ensure that the exemption is honored.