Form CERT-106 Claim for Refund of Use Tax Paid on Motor Vehicle Purchased From Other Than a Motor Vehicle Dealer - Connecticut

What Is Form CERT-106?

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 the CERT-106 form?
A: The CERT-106 form is a claim for refund of use tax paid on a motor vehicle purchased from a seller who is not a motor vehicle dealer in Connecticut.

Q: Who can use the CERT-106 form?
A: Any individual who paid use tax on a motor vehicle purchased from a seller who is not a motor vehicle dealer in Connecticut can use the CERT-106 form.

Q: What is use tax?
A: Use tax is a tax imposed on the use, consumption, or storage of tangible personal property purchased for use in Connecticut.

Q: When can I use the CERT-106 form?
A: You can use the CERT-106 form within three years from the due date of the tax return for the period in which the motor vehicle was purchased.

Q: How do I complete the CERT-106 form?
A: You need to provide information about yourself, the motor vehicle, the purchase, and the amount of use tax paid on the form. Make sure to attach all required documents.