AN ACT EXEMPTING SMALL BUSINESSES FROM THE SALES AND USE TAXES ON ELECTRICITY AND NATURAL GAS.

Plain English Breakdown

The definition of a 'small business' is missing from the provided text, so it is unclear which specific companies qualify.

Tax Exemption for Small Businesses on Electricity and Natural Gas

This bill changes state tax rules so that small businesses do not pay sales or use taxes when buying electricity or natural gas.

What This Bill Does

• Amends Chapter 219 of the general statutes to change tax rules.
• Exempts the sale of electricity from sales and use taxes for small businesses.
• Exempts the sale of natural gas from sales and use taxes for small businesses.

Who It Names or Affects

• Small businesses that purchase electricity or natural gas

Limits and Unknowns

• The bill text does not define what qualifies as a small business.
• The effective date of the law is not listed in the provided source material.

Official Summary Text

To exempt from the sales and use taxes the sale of electricity and natural gas to small businesses.

Current Bill Text

LCO No. 1023 1 of 1

General Assembly Proposed Bill No. 185
February Session, 2026 LCO No. 1023

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. SLAP, 5th Dist.

AN ACT EXEMPTING SMALL BUSINESSES FROM THE SALES AND
USE TAXES ON ELECTRICITY AND NATURAL GAS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 219 of the general statutes be amended to exempt from 1
the sales and use taxes the sale of electricity and natural gas to small 2
businesses. 3
Statement of Purpose:
To exempt from the sales and use taxes the sale of electricity and natural
gas to small businesses.