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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 goods and Services Exempt From The Connecticut Sales And Use Taxes? When making purchases of products and providers other than 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 organization should complete 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 accomplished CERT-122 to the Department of Revenue Services for evaluation and, if authorised, for issuing a refund. If the group has misplaced its exemption permit, it should submit a written request for a duplicate permit tot he Department on organization letterhead

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