DRS: Exemptions from Sales and Use Taxes

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).
  • Clothing, fabric and apparel:
  • 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 incontinency. 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 will be exempt for sales occurrin on and after April 1, 2015, Conn. Gen. Stat. 12-412(120).  See Special Notice 2013(3), 2014 Legislative Changes to the Sales and Use Taxes, Room Occupancy Tax, Prepaid Wireless E 9-1-1 Fee and Admissions Tax.
  • Prescription eyewear and nonprescription reading glasses repair or replacement parts and repair services to these devices*Conn. Gen. Stat. 12-412(19).
  • 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).
  • Smoking Cessation Products including specially formulated gums, inhalants, or similar products design to aid in smoking cessation. IP 2007(10), Sales and Use Tax Exemptions for Prescription and Nonprescription Drugs and Medicines and Health-Related Products)  Conn. Gen. Stat. 12-412(111).
  • 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).
  • 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)
* Repair and Replacement Parts for the medical 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).
  • Motor vehicles, aircraft, and vessels:
*Clean alternative fuel means natural gas, electricity, or propane when used in vehicles that meet certain emissions standards. These three exemptions end July 1, 2008Conn. Gen. Stat. 12-412(67), (68), and (69)
  • Hybrid Technology Passenger Vehicles: Effective on or after October 1, 2004 and prior to October 1, 2008, the sale or lease of any hybrid passenger car that has a United States Environmental Protection Agency estimated highway gasoline mileage rating of at least forty miles per gallon.  Conn. Gen. Stat. 12-412(115), as amended by PA 06-161, Section 5. See  IP 2009(27), Sales and Use Tax Exemptions for Purchases or Leases of Fuel-Efficient Passenger Motor Vehicles.
  • 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)
  • 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 Conn. Gen. Stat. 12-412(80)
  • Commercial fishing vessels and machinery or equipment for use on the vessels. See Fishermen at the end of this chapter.  Conn. Gen. Stat. 12-412(40)
  • 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-139, Sales and Use Tax Exemption for a Vessel Purchased by a Nonresident of Connecticut Conn. Gen. Stat. 12-412(60)
  • Fabrication labor to existing vessels.  Conn. Gen. Stat. 12-412
  • 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)