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

Plain English Breakdown

Checked against official source text during the last sync.

Exempting At-Home COVID-19 Test Kits From Sales Tax

This bill removes state sales tax on the purchase of at-home tests for COVID-19.

What This Bill Does

• Amends section 12-412 of the general statutes to create a new exemption.
• Removes sales and use taxes from the sale, storage, use, or consumption of COVID-19 at-home test kits in this state.

Who It Names or Affects

• People who buy at-home COVID-19 tests in this state
• Businesses that sell at-home COVID-19 tests

Terms To Know

Sales and use taxes

Fees added to the price of goods when they are bought or used in a state.

Exempt

Not required to pay a tax that others must pay.

Limits and Unknowns

• The bill text does not list an effective date for when the exemption begins.
• The source material does not specify if this rule applies only during certain time periods or emergencies.

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.