Can an out-of-state organization purchase items or services with their states exemption certificate in Connecticut?
A. No. There is no reciprocity among the states in honoring other exemption permits. However, the organization may apply for a Connecticut Sales Tax Exemption Permit. 13. Q. We are considering holding a raffle. What does my Connecticut tax exempt organization have to do? A. Contact the Department of Special Revenue to register. A raffle has a special tax treatment – no one pays Sales and Use Tax. 14. Q. Our organization is having an automobile raffle. Who pays the Sales and Use Tax? A. No one. Your organization will give a completed Exemption Certificate to the car dealer and the dealer will issue a Certificate of Origin. The winner of the auto will, likewise, have no Sales and Use Tax liability providing your organization assigns the Certificate of Origin and a statement written on organization letterhead to him declaring “John Doe” is the winner of your raffle. The winner must present both documents to the Department of Motor Vehicles when registering the car. 15. Q. My organization
