Exemptions from Sales and Use Taxes

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Exemptions from Sales and Use Taxes

The following is a list of items that are exempt from Connecticut sales and use taxes. This is not a complete list of exemptions but it does include purchases commonly made by individual consumers. For a complete list of exemptions from Connecticut sales taxes, refer to Conn. Gen. Stat. Section 12-412.

Bicycle Helmets. Conn. Gen. Stat. § 12-412(102).
Child Car Seats. Sales of child car seats and booster seats for use in motor vehicles are exempt. The exemption applies to the sale of additional bases to be used in second cars. However, travel systems priced as a single unit that combine child car seats and strollers into which child car seats may be placed are not exempt. Conn. Gen. Stat. § 12-412(108).

College Textbooks. Sales of college textbooks to full-time and part-time students enrolled at institutions of higher education are exempt, with presentation of valid student identification cards. College textbooks means new or used books and workbooks required or recommended for courses. (SN 2000(9), Sales and Use Tax Exemption for College Textbooks; Conn. Gen. Stat. § 12-412(109). The exemption for college textbooks includes sales to students at private occupational schools authorized under Conn. Gen. Stat. §§10a-22a through 10a-22k. (SN 2005(4), 2005 Legislative Changes Affecting Sales and Use Taxes and the Dry Cleaning Establishment Surcharge)

Current United States and Connecticut flags. Conn. Gen. Stat. § 12-412(23).
Firearm (gun) safety devices (safes, lock boxes, trigger and barrel locks). Conn. Gen. Stat. § 12-412(101).
Food products for human consumption:
- Food products sold through coin-operated vending machines, meals delivered to the elderly, disabled or homebound, and purchases made with supplemental nutrition assistance program benefits also are exempt from tax. Conn. Gen. Stat. § 12-412(13), (27), (46), and (57). For information on the taxability of meals, see PS 2002(2), Sales and Use Taxes on Meals.

NOTE: The exemption for food products does not generally include sales of meals at eating establishments or for take out, carbonated beverages, candy and alcoholic beverages. (PS 2001(5), Sales and Use Tax Exemption for Food Sold Through Coin-Operated Vending Machines)

Vegetable seeds suitable for planting to produce food for human consumption. Conn. Gen. Stat. § 12-412(96).

Internet Access Services. Conn. Gen. Stat. § 12-408(1)
Magazines sold by subscription and newspapers Conn. Gen. Stat. § 12-412(114)

Medical goods and equipment:

Artificial devices individually designed, constructed or altered for the use of a particular handicapped person so as to become a brace, support, supplement, correction or substitute for a bodily structure or functioning portion of the body and repair or replacement parts and repair services to these devices**. Conn. Gen. Stat. § 12-412(19).
Artificial limbs, artificial eyes, and other equipment worn as correction or substitute for a functioning part of the body and repair or replacement parts and repair services to these devices**. Conn. Gen. Stat. § 12-412(19).
Closed circuit television equipment for the visually impaired, and repair or replacement parts and repair services to these devices**. Conn. Gen. Stat. § 12-412(19).
Support hose designed to aid in blood circulation purchased by those with medical needs for such hose. Conn. Gen. Stat. § 12-412(19).
Custom-made wigs or hairpieces for persons with medically diagnosed total and permanent hair loss from disease or the treatment of disease and repair or replacement parts and repair services to these devices. Conn. Gen. Stat. § 12-412(19).
Diabetic supplies (test strips and tablets, lancets and glucose monitoring equipment) and repair or replacement parts for such equipment**. Conn. Gen. Stat. § 12-412(54).
Disposable pads used for incontinence. Conn. Gen. Stat. § 12-412(53).
Hearing aids when designed to be worn on the person of the owner or user and repair or replacement parts and repair services to these devices**. Conn. Gen. Stat. § 12-412(19).
Canes, crutches, walkers, wheel chairs and inclined stairway chairlifts for use of invalids and handicapped persons, and repair or replacement parts and repair services to these devices**. Conn. Gen. Stat. § 12-412(19).
Nonprescription drugs and medicines. SN 2015(1), Sales and Use Tax Exemption for Nonprescription Drugs and Medicines.

Prescription eye wear and nonprescription reading glasses**. Conn. Gen. Stat. § 12-412(19).

**Repair and Replacement Parts for the items asterisked above are exempt whether purchased separately or in conjunction with the item for which they are intended, and whether such parts continue the original function or enhance the functionality of the item.

Repair services as used in these sections of the statute mean the services that are described in Conn. Gen. Stat. Section 12-407(a)(37) (Q) (Repair services to any electrical or electronic device, including, but not limited to, equipment used for purposes of refrigeration or air-conditioning) or Section 12-407(a)(37)(CC) (Any repair or maintenance service to any item of tangible personal property including any contract of warranty or service related to any such item).

Prescription medicines, syringes and needles. Conn. Gen. Stat. § 12-412(4).
Oxygen, blood or blood plasma for medical use in humans or animals. Conn. Gen. Stat. § 12-412(19).
Special equipment installed in motor vehicles for persons with physical disabilities and repair or replacement parts to these devices**. Conn Gen. Stat. § 12-412(80).

** Equipment installed in motor vehicles for persons with physical disabilities repair or replacement parts for such equipment, whether such repair or replacement parts are purchased separately or in conjunction with such equipment, and whether such parts continue the original function or enhance the functionality of such equipment. When a motor vehicle in which special equipment exclusively for the use of a person with physical disabilities has previously been installed is sold by a licensed motor vehicle dealer for use by a person with physical disabilities, sales and use tax will not apply to the portion of the sales price attributable to such equipment. Conn. Gen. Stat. § 12-412(80)

Telephone equipment designed exclusively for deaf or blind persons. Conn. Gen. Stat. § 12-412(38).

Vital life support equipment, including oxygen supply equipment used for humans or animals, kidney dialysis machines, and any other such device used in necessary support of vital life functions, apnea monitors, and repair or replacement parts and repair services to these devices**. Conn. Gen. Stat. § 12-412(19)

Motor vehicles, aircraft, and vessels:
- Flyable aircraft sold by a manufacturer of aircraft located in this state to certificated or licensed carriers engaged in interstate or foreign commerce or to nonresidents for use exclusively outside Connecticut. Purchasers must complete Affidavit SUT-16a-3. Conn. Gen. Stat. § 12-412(20)
- Aircraft having a maximum certificated takeoff weight of 6,000 pounds or more. Conn. Gen. Stat. § 12-412(99)
- Repair or replacement parts and repair services for use in aircraft or in the significant overhauling or rebuilding of aircraft or aircraft parts or components on a factory basis. The purchaser must complete CERT-110, Aircraft Repair Services Certificate and Aircraft Repair and Replacement Parts Certificate. Conn. Gen. Stat. 12-412(76) and (77)
- Motor vehicles purchased but not registered in this state by persons who are nonresidents and do not maintain a permanent place of abode in Connecticut. The purchaser must complete CERT-125, Sales and Use Tax Exemption for Motor Vehicle or Vessel Purchased by a Nonresident of Connecticut, Conn. Gen. Stat. § 12-412(60)

Motor vehicles sold to limited liability companies or their members in connection with the organization or termination of the limited liability company, provided the last taxable sale was subject to tax. Conn. Gen. Stat. § 12-431(a)

Commercial trucks, truck tractors, tractors, semitrailers, and vehicles used in combination with commercial trucks, truck tractors, tractors, semitrailers that have a gross vehicle weight rating in excess of 26,000 pounds; or are operated actively and exclusively during the one-year period beginning on the date of purchase for the carriage of interstate freight under a certificate or permit issued by the Interstate Commerce Commission or its successor agency. Conn. Gen. Stat. § 12-412(70)

Commercial fishing vessels and machinery or equipment for use on the vessels. Conn. Gen. Stat. § 12-412(40)
Materials, rope, fishing nets, tools, and fuel used directly in the fishing industry. Conn. Gen. Stat. § 12-412(18)

Vessels that will be docked in Connecticut for 60 or fewer days in a calendar year. Conn. Gen. Stat. § 12-408(1)(E)

Vessels when purchased by nonresidents who maintain no permanent place of abode in Connecticut and who will not register them in Connecticut. (Vessel means every description of watercraft, other than a seaplane on water, used or capable of being used as a means of transportation on water.) The purchaser must complete CERT-125, Sales and Use Tax Exemption for Motor Vehicle or Vessel Purchased by a Nonresident of Connecticut;Conn. Gen. Stat. § 12-412(60)

Repair and maintenance services to vessels. IP 2018(20), Q & A on the Purchase of Vessels
Fabrication labor to existing vessels. Conn. Gen. Stat. § 12-408

Property tax payments under motor vehicle leases (if separately stated on the bill to the lessee from the lessor). Conn. Gen. Stat. § 12-412(49)

Personal property used in burial or cremation with value up to $2,500 for any single funeral. and caskets for burial. Conn. Gen. Stat. § 12-412(55).
Rare or antique coins. Conn. Gen. Stat. § 12-412(45).
Shoe repair services. Conn. Gen. Stat. § 12-412(105).

Certain services that are rendered at the residence of a disabled person. Landscaping and horticulture services, window cleaning, and maintenance services rendered at the residence of a person eligible for and currently receiving total disability benefits under the Social Security Act. Purchaser must complete CERT-121, Exemption for Landscaping and Horticulture Services, Window Cleaning Services and Maintenance Services Rendered to Recipients of Total Disability Benefits. Conn. Gen. Stat. § 12-412(85).

Connecticut State Department of Revenue Services

Exemptions from Sales and Use Taxes