AN ACT EXEMPTING COVID-19 AT-HOME TEST KITS FROM THE SALES AND USE TAXES.
Summary
SB 115 would amend Connecticut’s sales and use tax exemption statute to remove COVID-19 at-home test kits from taxable purchases. In practical terms, the bill would make the retail sale, storage, use, or other consumption of these kits exempt from state sales and use tax. The measure is narrowly focused on a single public-health-related product category rather than creating a broader tax change.
The bill’s purpose is to reduce the out-of-pocket cost of at-home COVID-19 testing for consumers and potentially encourage more frequent testing when needed. By placing these kits within the state’s tax exemption framework, it would treat them similarly to other exempt items under section 12-412 of the general statutes. The bill was referred to the Finance, Revenue and Bonding Committee and, based on the available record, has no recorded votes or committee debate yet.
Impact
If enacted, SB 115 would amend section 12-412 of the 2026 supplement to the general statutes to exempt COVID-19 at-home test kits from Connecticut’s sales and use taxes. This would reduce state tax revenue by eliminating tax collection on qualifying test kits and would apply to both sales and the storage, use, or other consumption of the kits in the state. Retailers would need to stop charging sales tax on these items, and consumers would pay less at the point of purchase.
Sentiment
The available record suggests generally favorable or at least noncontroversial treatment of the bill, but there is no committee transcript or vote history to show formal debate. The proposal’s public-health framing and narrow scope suggest it is intended as a consumer relief measure rather than a major tax policy change. Because no votes or comments are recorded, there is no evidence of organized opposition in the materials provided.
Contention
No specific points of contention appear in the available transcripts or voting history, because none were provided. Potential areas of discussion, if the bill advances, could include the revenue impact on the state, whether the exemption should be temporary or permanent, and whether the tax break should be limited to COVID-19 tests or extended to other diagnostic test kits. At present, however, the bill appears straightforward and narrowly targeted.