A. No, do not send copies of resale or exemption certificates when you file your return. You must save all certificates that were provided to you by your customers with your tax records. If you are audited and do not have properly completed exemption or resale certificates on file to explain why you did not charge tax, you will be held liable to pay the tax, penalties and interest.
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.