Cert 103

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.