AN ACT EXEMPTING COVID-19 AT-HOME TEST KITS FROM THE SALES AND USE TAXES.

Plain English Breakdown

The official source material does not provide information on when the exemption will end.

No Tax on At-Home COVID Tests

This act removes sales and use taxes for people buying or using at-home tests to check if they have COVID-19.

What This Bill Does

• Removes the need to pay sales tax when you buy an at-home test kit for COVID-19.
• Exempts from use tax any at-home test kits used in Connecticut.

Who It Names or Affects

• People who buy and use at-home tests for COVID-19.

Terms To Know

Sales tax

A tax added to the price of goods or services when you buy them.

Use tax

A tax you might have to pay if you use something in a state but did not pay sales tax on it there.

Limits and Unknowns

• The bill does not specify how long the exemption will last.
• It only affects at-home test kits for COVID-19, not other types of tests or medical items.

Official Summary Text

To exempt COVID-19 at-home test kits from the sales and use taxes.

Current Bill Text

LCO No. 1003 1 of 1

General Assembly Proposed Bill No. 115
February Session, 2026 LCO No. 1003

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. SLAP, 5th Dist.
(By Request)

AN ACT EXEMPTING COVID-19 AT-HOME TEST KITS 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 2026 supplement to the general statutes be 1
amended to exempt from the sales and use taxes the sale of and the 2
storage, use or other consumption in this state of COVID-19 at-home test 3
kits. 4
Statement of Purpose:
To exempt COVID-19 at-home test kits from the sales and use taxes.