This information is not current and is being provided for reference purposes only
SN 2005(13)
Sales Tax Holiday for Home Weatherization Products
This publication has been superseded by SN 2005(13.1)
Definition: The term residential weatherization products means the following:
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Programmable thermostats;
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Window film;
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Caulking of a type marketed for preventing drafts, such as window and door caulking;
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Window and door weather strips, including door sweeps;
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Insulation, for example attic and wall insulation, spray foam insulation, water pipe insulation, heating duct insulation, and switch and outlet insulators;
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Water heater blankets;
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Water heaters;
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Natural gas furnaces that meet the federal Energy Star standard, including boilers;
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Windows that meet the federal Energy Star standard (note that storm windows do not have an Energy Star standard and are not included in this tax exclusion); and
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Oil furnaces that are not less than 85% efficient based on the Annual Fuel Utilization Efficiency (AFUE) rating, including boilers.
Mail Order, Telephone, and Internet Sales: Tax does not apply to the sale of a residential weatherization product sold during the exclusion period by mail, telephone, or over the Internet.
Rain Checks: A residential weatherization product purchased during the exclusion period using a rain check is not taxable. If a retailer issues a rain check to a customer during the exclusion period for a residential weatherization product and the customer purchases the item after the exclusion period has ended using the rain check, the item is taxable.
Reporting Requirements: Sales of residential weatherization products are reported on Line 1 of Form OS-114, Sales and Use Tax Return. The nontaxable sales of residential weatherization products sold during the exclusion period are deducted on Line 79 of Form OS-114.
Effect on Other Documents: Informational Publication 2004(29), Building Contractors’ Guide to Sales and Use Taxes, is modified and superseded to the extent it applies to residential weatherization products sold during the period from
Effect of This Document: A Special Notice announces a new policy or practice in response to changes in state or federal laws or regulations or to judicial decisions. A Special Notice indicates an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).
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1-800-382-9463 (in-state), or
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860-297-5962 (from anywhere)
SN 2005(13)
Sales Tax Holiday for Home Weatherization Products
Issued: 11-16-05