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The document outlines the procedures and requirements for exempt entities in Connecticut to purchase meals or lodging tax-exempt using the CERT-112 certificate. It details who qualifies as an exempt entity, the conditions that must be met for tax exemption, and the necessary documentation required for approval by the Department of Revenue Services (DRS). The certificate must be submitted at least three weeks prior to the event, and it emphasizes that direct invoicing and payment by the exempt entity are essential for eligibility. Additionally, it provides instructions for both purchasers and retailers regarding compliance and record-keeping.

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Click ‘Get Form’ to open the CERT-112 in our editor.
Begin by entering the name of the exempt entity and its Federal Employer Identification Number in the designated fields.
Fill in the address of the exempt entity and, if applicable, provide the Connecticut Exemption Permit Number.
Specify the name and address of the retailer providing meals or lodging. Check the appropriate boxes for 'Meals' or 'Lodging' as needed.
Input the date(s) of the event and describe its purpose clearly in the provided section.
Complete Columns A, B, and C with accurate numbers regarding meals or lodging purchases, ensuring totals match as required.
Answer all declaration questions regarding invoicing and payment methods accurately before signing and dating at the bottom.

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