AN ACT EXEMPTING HOSPITAL BEDS FOR HOME HEALTH CARE USE FROM THE SALES AND USE TAXES.

Plain English Breakdown

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Exempting Hospital Beds Used at Home From Sales Tax

This bill removes sales tax and use tax on the sale, storage, or use of hospital beds when they are used for home health care.

What This Bill Does

• Removes sales tax from buying hospital beds for home health care.
• Removes use tax on storing or using these beds in this state.
• Amends section 12-412 of the general statutes to add this rule.

Who It Names or Affects

• People who buy, store, or use hospital beds for home health care

Limits and Unknowns

• The bill does not say when this rule will start.
• The text does not define exactly what counts as home health care use.

Official Summary Text

To exempt from the sales and use taxes the sale of and the storage, use or other consumption in this state of hospital beds for home health care use.

Current Bill Text

LCO No. 766 1 of 1

General Assembly Proposed Bill No. 5106
February Session, 2026 LCO No. 766

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. WEIR, 55th Dist.

AN ACT EXEMPTING HOSPITAL BEDS FOR HOME HEALTH CARE
USE FROM THE SALES AND USE TAXES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That section 12 -412 of the general statutes be amended to exempt 1
from the sales and use taxes the sale of and the storage, use or other 2
consumption in this state of hospital beds for home health care use. 3
Statement of Purpose:
To exempt from the sales and use taxes the sale of and the storage, use
or other consumption in this state of hospital beds for home health care
use.