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  Sales and Use Tax
    Direct Payment Permit

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  When does a contractor issue CERT-133?
  Question
 

Q. When does a contractor issue CERT-133, Contractor's Exempt Purchase Certificate for a Renovation Contract with a Direct Payment Permit Holder? 

  Answer
 

A. The contractor must be engaged in a renovation contract with a direct payment permit holder and must have been issued a copy of the direct payment permit. The contractor must then issues CERT-133 to the retailers and subcontractors on a job-specific basis. The contractor may issue CERT-133 to subcontractors as a blanket certificate for services that are recurring in nature, such as plumbing, building maintenance, and landscaping.

(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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