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  Sales and Use Tax
    Resale Certificates
    Sales Tax Permit/Resale Number

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  Resale Certificate for use by out-of-state business
  Question
 

Q.  As a retailer with a place of business outside Connecticut, what resale certificate may I use when purchasing items for resale from a seller with a place of business in Connecticut?

  Answer
 

A. You may purchase items for resale by giving the seller 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, you may give the seller 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.)

If you are not required to have a Connecticut Sales and Use Tax Permit, you should attach to the resale certificate a statement that you are not required to have a Connecticut Sales and Use Tax Permit because you are 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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