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Can Schools, Colleges And Universities Purchase Goods And Services Exempt From The Connecticut Sales And Use Taxes? Can an Out-Of-State Organization Use The Exemption Permit Issued By Their State To Make Purchases of products and Services Exempt From The Connecticut Sales And Use Taxes? When making purchases of goods and services apart from meals or lodging, the organization must use a Governmental Agency Exemption Certificate. Yes. Connecticut State Agencies making exempt purchases of meals and lodging must full CERT-112 or CERT-123. The group should full CERT-122, and submit it, along with required documentation, to the Department of Revenue Services, 450 Columbus Blvd., Hartford, CT 06103 for processing of the refund. Submit the completed CERT-122 to the Department of Revenue Services for assessment and, if permitted, for issuing a refund. If the organization has misplaced its exemption permit, it should submit a written request for a duplicate permit tot he Department on group letterhead

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