The CERT 103 form is specifically for Connecticut residential condominium associations. Its purpose is to provide the vendor with the percentage of units not occupied by the unit owners (income producing). These units should be charged sales and use taxes on certain services provided to the common elements of the real property as outlined by the State of Connecticut Department of Revenue Services. These forms are generally updated at the beginning of the calendar year by the property manager.
Here is a copy of our cert-103 fillable form.
Frequently Asked Questions about the Cert 103
Who gets the CERT 103?
The forms are given to any vendor that renders “capital improvement/reconstructive” services (refer to the list for applicable services) directly related to the common elements of the real property of the Association and where services are to industrial, commercial or to income producing real property (non‐owner occupied units). Do not issue the CERT 103 to a vendor if the services provided were for “general maintenance/preventative” (refer to the list for applicable services) because there is no sales and use tax exemption on these type of services for either owner or non‐owner occupied units.
When would it be a good time to gather the occupancy information?
A suggested time could be the last quarter of the current year (example October to December 2013) so that the association can have the occupancy information completed in the beginning of the next year (2014). The property manager can review this information again in the beginning of the next year to verify that the preliminary information provided remains accurate. Once complete, the final percentages for non‐owner occupied units can be processed and the CERT 103 forms can be sent to the principal officer of the association to be signed. A copy of the CERT 103 form should be kept with the vendor files to insure that they are readily available.
What are “non‐exempt” services for both owner and non‐owner occupied units?
These expenses are generally for “general maintenance/preventative” and upkeep of the common areas and are 100% sales and use taxable for both owner and non‐owner occupied units.
“General maintenance/preventative” services provided to the common elements associated with real property include but are not limited to: landscaping, janitorial, swimming pool cleaning/maintenance, snow removal, locksmith, exterminating, window cleaning, house washing, and maintenance services.
Please note that the information provided above should not be the sole source of any decisions related to the topic. The primary source should be the Department of Revenue Services and, if necessary, legal or tax representation regarding the sales and use tax laws.