Sales Tax and Tax Exemptions
Information on relevant sales tax for your purchase
Connecticut Sales tax exemptions are available on the purchase of a boat, motor and/or trailer picked up together at Defender's Outlet Store based on the following conditions
- The vessel is NOT docked in Connecticut for more than 60 days in any calendar year.
- Applicable on the purchase of a boat by itself, or of a boat and motor together, from a Connecticut retailer. (A motor purchased alone is NOT eligible for this tax exemption.)
Exemption from CT State Sales Tax on trailers picked up at Defender's Warehouse Outlet Store may apply if you:
- Are not a resident of the State of CT.
- Will not register the trailer in the State of CT.
- 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.
Required Forms for Tax Exemption Either exemption requires that you fill out, sign and deliver to Defender the appropriate exemption form at the time of purchase.
For Vessels, a boat with or without a motor: download Tax Form CERT-143
For Trailers: download 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, 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.
For any further information, contact our in-house knowledgeable staff during business hours at 1-800-628-8225 or email us
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