Posted on January 12, 2022
HARTFORD- State Rep. Holly Cheeseman (R-37) is calling for the outright repeal of the state sales tax of 6.35% on COVID-19 test kits bought by Connecticut residents when the legislature convenes the new session on February 9th.
According to the legislature’s Office of Legislative Research, COVID-19 tests are generally subject to Connecticut sales and use tax. By law, any tangible personal property sold in Connecticut is subject to sales and use tax unless the law specifies that the property is exempt (CGS § 12-408) and there is no exemption applicable to COVID-19 test kits, they are subject to tax.
“Taxing COVID test kits bought by individuals is onerous and is definitely something the state should not be doing to our residents, who are stressed almost to the breaking point by the pandemic. Collecting sales tax on these kits when everyone is already paying more for everything truly adds insult to injury,” said Rep. Holly Cheeseman. “My hope is the legislature will move quickly next month to repeal this burdensome tax as a way to support to our residents who are trying to get through this very difficult time.”
Under current law, test kits are not taxable, if sold to a tax-exempt entity, such as the state, local governments, hospitals, and charitable nonprofit organizations (CGS § 12-412).