Purchase of a boat, motor and/or trailer picked up together at Defender's Warehouse Outlet Store may be exempt from CT Sales Tax if the vessel is not docked in Connecticut for more than 60 days in any calendar year.

The State of Connecticut offers a Sales Tax exemption to those that purchase a boat by itself or on the purchase (at the same time) of a boat and motor from a Connecticut retailer if the vessel is intended to be docked in Connecticut for 60 or fewer days in a calendar year. A motor purchased alone is NOT eligible for this tax exemption.

For non-CT residents, note that the law in your state may require collection or remittance of Sales or Use Tax. This can occur when you register your boat, motor or trailer with the appropriate Agency.

Exemption from CT State Sales Tax on trailers picked up at Defender's Warehouse Outlet Store may apply if you:
a. are not a resident of the State of CT;
b. will not register the trailer in the State of CT; and
c. hold no Real Property in the State of CT.

For non-CT residents, note that the law in your state may require collection or remittance of Sales or Use Tax. This can occur when you register your trailer with the DMV or the appropriate Agency in your state.


Either exemption requires that you fill out, sign and deliver to Defender the appropriate exemption form at the time of purchase.

CT tax form (Cert-143) is for Vessels (a boat with or without a motor).
Connecticut Tax Form CERT-143 - PDF Download

CT tax form (Cert-125) is for a Trailer.
Connecticut tax form CERT-125 - PDF Download

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, motor or a trailer from Defender. You may be required to pay local sales tax or a use tax to the authorities in your state or in the state in which you register or use the boat.

Should you have further questions regarding these CT Sale Tax Exemptions, please contact the CT Department of Revenue Services at 860-297-5962 or our Contact Center at 800-628-8225.
You should consult with a tax attorney regarding your sales or use tax obligations; Defender does not provide tax advice.

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