Form CERT-117 Purchases of Tangible Personal Property Incorporated Into or Consumed in Air Pollution Control Facilities - Connecticut

What Is Form CERT-117?

This is a legal form that was released by the Connecticut Department of Revenue Services - a government authority operating within Connecticut. As of today, no separate filing guidelines for the form are provided by the issuing department.

FAQ

Q: What is CERT-117?
A: CERT-117 is a form used in Connecticut for reporting purchases of tangible personal property incorporated into or consumed in air pollution control facilities.

Q: What is the purpose of CERT-117?
A: The purpose of CERT-117 is to claim sales and use tax exemption on purchases of tangible personal property used in air pollution control facilities.

Q: Who needs to file CERT-117?
A: Any person or business that has made eligible purchases of tangible personal property for use in air pollution control facilities in Connecticut needs to file CERT-117.

Q: How often do you need to file CERT-117?
A: CERT-117 should be filed annually before October 1st for the previous calendar year.

Q: Are all purchases for air pollution control facilities eligible for exemption?
A: No, only certain purchases of tangible personal property that directly relates to air pollution control are eligible for exemption.

Q: Is there a deadline for filing CERT-117?
A: Yes, CERT-117 should be filed annually before October 1st for the previous calendar year.

Q: What happens if I don't file CERT-117?
A: Failure to file CERT-117 may result in the denial of sales and use tax exemption on qualifying purchases for air pollution control facilities.