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  Sales and Use Tax
    Resale Certificates

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  Rules for accepting resale certificates from customers
  Question
 

Q. As a retailer with a place of business in Connecticut, may I accept a resale certificate from a seller with a place of business outside Connecticut that purchases items from me to be resold outside Connecticut?

  Answer
 

A. Yes. You may accept a resale certificate from a seller with a place of business outside Connecticut who intends to resell the purchased items in the regular course of business. It does not matter whether the state or country in which the purchaser has a place of business imposes sales and use taxes. The purchaser must complete a Connecticut Sales and Use Tax Resale Certificate (Conn. Agencies Regs. §12-426-1), available from the Department of Revenue Services (DRS) Forms Unit, or a certificate that substantially resembles the official DRS form. As an alternative to a DRS Connecticut resale certificate, the purchaser may complete the Multistate Tax Commission's Uniform Sales & Use Tax Certificate - Multijurisdiction. (DRS recognizes the MTC certificate as a valid resale certificate, but not as a valid exemption certificate for any other purpose.) The Connecticut Resale Certificate or MTC certificate should have a tax identification nmber for the issuer's state of business, or, if none, the Federal Employer Identification Number (FEIN).

If the purchaser is not required to have a Connecticut Sales and Use Tax Permit, the purchaser should attach to the resale certificate a statement that the purchaser is not required to have a Connecticut Sales and Use Tax Permit because the purchaser is not making sales in Connecticut or making sales that are otherwise subject to Connecticut sales and use taxes.

IP 2009(15), Notice to Retailers on Sales and Use Tax Resale Certificates, provides more information on the use of resale certificates.

(Updated: 2015)

This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services.  It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).  However, it is not intended to serve as a legal ruling.

 
 
 
  
 
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