Certificate For Refund Of Sales Tax Paid On Exempt Qualifying Purchases Of Meals Or Lodging By An Exempt Organization Or Qualifying Governmental Agency (Cert-122) printable pdf download

State of Connecticut

Department of Revenue Services

25 Sigourney Street

Hartford CT 06106-5032

CERT-122

Certificate for Refund of Sales Tax Paid

on Exempt Qualifying Purchases of Meals or Lodging

by an Exempt Organization or Qualifying Governmental Agency

General Purpose: Exempt organizations and qualifying governmental agencies

Events that Qualify for Refund Only: If the exempt organization or

must use this certificate to request a refund of sales tax paid on a qualifying

qualifying governmental agency will be paying (and will not be reimbursed, in

exempt purchase of meals or lodging. This certificate may be used only if all

whole or in part) for the meals or lodging of some of the attendees but will be

three of the following conditions are met:

reimbursed in whole or in part for the meals or lodging of others, a preappproved

exemption will not be issued and the exempt organization or qualifying

The retailer directly invoices and charges the exempt organization or

governmental agency must pay tax on all the meals or lodging at the time of

qualifying governmental agency for the meals or lodging; and

the purchase. However, upon the filing and the approval of CERT-122 by

The exempt organization or qualifying governmental agency directly

DRS, tax will be refunded on those meals or lodging that were paid for by the

pays the retailer with a check drawn on its own account or with a credit

exempt organization or qualifying governmental agency and for which it was

card issued in its own name. Cash payments will not satisfy this

not reimbursed, in whole or in part. Tax paid on meals or lodging for which

condition, regardless of the cost of the meal or lodging; and

full or partial reimbursement was received by the exempt organization or

qualifying governmental agency is not eligible for refund.

The exempt organization or qualifying governmental agency is not

reimbursed, in whole or in part, by donation or otherwise, for its payment

Example 1: B, an exempt organization, sponsors a dinner at a restaurant to

for the meals or lodging by those consuming the meals or lodging.

honor one of its members. The restaurant charges B $50 per meal and B sells

tickets for $50 per person. The honoree and members of the immediate

Credit Card Purchases: If a credit card is used to pay the retailer of meals

family attend as guests of the exempt organization. B must pay sales tax on

or lodging, the card must be issued in the name of the exempt organization or

all meals purchased. It may, however, complete and file CERT-122 to claim

qualifying governmental agency. The credit card must be used exclusively to

a refund of the taxes paid only on meals consumed by the honoree and

make purchases for the use of the exempt organization or qualifying

members of the immediate family.

governmental agency (not for the convenience of its officers, employees or

Example 2: C, an exempt organization, sponsors a retirement dinner at a

members). The credit card charges must be paid by a check drawn on the

restaurant to honor one of its employees. The restaurant charges C $60 per

organization’s or agency’s own checking account.

meal. C sells tickets for $50 per person and pays the $10 per meal difference

Nonqualifying Purchases: This certificate may not be used (and tax will

to the restaurant from its own funds. C must pay sales tax on the full price

not be refunded) on the purchase of meals or lodging not meeting all three of

of all meals purchased. Because the organization received partial

the above conditions. Examples of purchases that are nonqualifying

reimbursement for all of the meals, C is not eligible for a refund of any of the

purchases include fund-raising events where those who attend are charged or

tax paid.

are required to make any payment, seminars or conferences where meals or

Instructions for the Purchaser: This certificate must be completed and

lodging are provided at no extra charge to those paying the conference or

signed by an officer of an exempt organization or qualifying governmental

seminar registration fee; and events such as high school or college reunion

agency to request a refund of taxes paid on the qualifying exempt purchase of

dinners, class picnics, proms, or holiday parties, where an exempt organization

meals or lodging. If the purchaser is an exempt organization, it must attach

or qualifying governmental agency pays the retailer with its own check but

either a copy of its determination letter issued by the US Treasury

collects reimbursement, in whole or in part, by “donation” or otherwise, from

Department, determining it to be an organization described under §501(c)(3)

those consuming the meals or lodging.

or (13) of the Internal Revenue Code; or, if it was issued an exemption permit

A qualifying exempt organization may purchase meals tax exempt using

before July 1, 1995, by DRS under Conn. Agencies Regs. §12-426-15, enter

CERT-119 when the organization will resell the meals at one of five

its exemption permit number on CERT-122. If the purchaser is a qualifying

fund-raising or social events per year that are exempt from tax under

governmental agency, no attachment is required. If DRS concludes that a

1997 Conn. Pub. Acts 316, §3. If a qualifying exempt organization pays

qualifying exempt purchase was made, the tax paid will be refunded to the

tax on meals and later resells them at these events, the organization

purchaser. The exempt organization or qualifying governmental agency must

may request a refund from the Department of Revenue Services (DRS)

keep a copy of this certificate and records that substantiate the information

without using CERT-122. For further information, please call the

entered on this certificate for at least six years from the date this certificate

Refund Unit of the DRS Audit Division at 860-541-3253.

was issued. The following items must be included with CERT-122:

Who Should File This Certificate: If the exempt organization or qualifying

A copy of an itemized bill directly invoicing and charging the exempt

governmental agency did not receive prior approval of exemption from DRS,

organization or qualifying governmental agency for the meals or lodging.

either because it was reimbursed, in whole or in part, for certain meals or

The bill must separately state the amount of sales tax charged on

lodging (although not reimbursed, in whole or in part, for other meals or

meals and lodging; and

lodging) or because it did not submit properly completed CERT-112 at least

A copy of the cancelled check(s) (front and back), including the initial

three weeks before the event, the exempt organization or qualifying

deposit, drawn on the exempt organization or qualifying governmental

governmental agency must pay the tax to the retailer at the time of the

agency’s checking account, directly paying for the meals or lodging.

purchase of the meals or lodging, and may request a refund of sales tax paid on

For Further Information: See PS 96(7), Purchases of Meals or Lodging by

the particular meals or lodging for which it was not reimbursed, in whole or in

Exempt Organizations or Qualifying Governmental Agencies. For other

part, by submitting this certificate to DRS.

information, call the Exempt Organization Coordinator at 1-800-382-9463

(in-state), choose Option 0, or 860-297-5604 (anywhere). Telecommunica-

tions Device for the Deaf (TDD/TT) users only call 860-297-4911.

(Revised 2/99)

Certificate For Refund Of Sales Tax Paid On Exempt Qualifying Purchases Of Meals Or Lodging By An Exempt Organization Or Qualifying Governmental Agency (Cert-122)

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