This information is not current and is being provided for reference purposes only
SN 2005(13.1)
Sales Tax Holiday for Home Weatherization Products
This publication has been superseded by SN 2005(13.2)
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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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Boilers. On or after December 15, 2005, only sales of boilers that meet the federal Energy Star standard qualify for the exclusion (Energy Star qualified boilers have an annual fuel utilization efficiency (AFUE) rating of 85% or greater);
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Natural gas furnaces that meet the federal Energy Star standard;
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* Propane furnaces that meet the federal Energy Star standard;
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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);
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* Doors that meet the federal Energy Star standard (note that storm doors do not have an Energy Star standard and are not included in this tax exclusion);
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Oil furnaces that are not less than 85% efficient based on the Annual Fuel Utilization Efficiency (AFUE) rating; and
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* Ground-based heat pumps that meet the minimum federal energy efficiency rating.
Items that are exempted on and after December 15, 2005, through April 1, 2006 are marked with an asterisk (*).
Building Contractors: The exclusion applies whether the purchaser of residential weatherization products is a property owner, a tenant, or a contractor, and whether the products are to be used in existing real property or new construction. This exclusion only covers the residential weatherization products; it does not exempt any taxable contractor labor. See Informational Publication 2004(29), Building Contractor’s Guide to Sales and Use Taxes, for more information.
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.
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: Special Notice 2005(13), Sales Tax Holiday for Home Weatherization Products, is modified and superseded.
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
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1-800-382-9463 (in-state), or
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860-297-5962 (from anywhere)
Forms and Publications: Forms and publications are available anytime by:
- Internet: Preview and download forms and publications from the DRS Web site
- Telephone: Call 860-297-4753 (from anywhere), or 1-800-382-9463 (in-state) and select Option 2 from a touch-tone phone.
SN 2005(13.1)
Sales Tax Holiday for Home Weatherization Products
Issued: 12/6/05