You may be exempt from
CT Sales Tax on boats or trailers picked up at Defender's Warehouse Outlet Store
a. Are not a resident of the state of CT;
b. Will not register the boat in the state of CT; and
c. Hold no real property in the state of CT.
The State of Connecticut offers a Sales Tax exemption, to non-residents, on the purchase of a boat by itself or on the purchase (at the same time) of a boat and motor. A motor purchased alone is NOT eligible for this tax exemption.
A trailer, purchased in CT by an out of state resident, is also exempt from CT sales tax, as tax will be collected when you register it in your own state.
If you qualify for this exemption, Defender is not required to collect CT Sales Tax. In order to qualify for the exemption, at the time of purchase you must fill out, sign and deliver to Defender the appropriate exemption form.
CT tax form (Cert-139) is for Vessels (boats with or without motor).
Connecticut Tax Form CERT-139
CT tax form (Cert-125) is for Trailers.
Connecticut Tax Form CERT-125
What does this mean for you?
If you qualify for the exemption, Defender is not required to collect CT Sales Tax when you buy a boat or a trailer. You may be required to pay local sales tax to the authorities in your state or the state in which you register the boat.
Residents of Rhode Island and New Hampshire.
*If you reside in RI, which has no sales tax on boats, and register the boat in RI, you may be fully exempt from paying sales tax on your boat or boat/motor package purchased from Defender.
*If you reside in New Hamsphire, where there is no sales tax, and register the boat in NH, you may be fully exempt from paying sales tax on your boat or boat/motor package purchased from Defender.
Should you have further questions regarding these CT Sale Tax Exemptions, please contact our Contact Center at 800-628-8225 or the CT Department of Revenue Services at 860-297-5962.
As always, Defender is not required to collect CT Sales Tax on shipments of boats or other boating supplies shipped outside the State of Connecticut.