Connecticut HB 5292: AN ACT DESIGNATING A "GOLD STAR CITY OF FALLEN HEROES".

Bill Text

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General Assembly Raised Bill No. 5292
February Session, 2026 LCO No. 714

Referred to Committee on VETERANS' AND MILITARY
AFFAIRS

Introduced by:
(VA)

AN ACT EXEMPTING CERTAIN SALES TO MILITARY AND
VETERANS-RELATED ORGANIZATIONS FROM THE SALES AND
USE TAXES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

Section 1. Subdivision (8) of section 12-412 of the 2026 supplement to 1
the general statutes is repealed and the following is substituted in lieu 2
thereof (Effective October 1, 2026, and applicable to sales occurring on or after 3
October 1, 2026): 4
(8) Sales of tangible personal property or services to any organization 5
that is exempt from federal income tax under Section 501(a) of the 6
Internal Revenue Code of 1986, or any subsequent corresponding 7
internal revenue code of the United States, as from time to time 8
amended, and that the United States Treasury Department has 9
expressly determined, by letter, to be an organization that is described 10
in Section 501(c)(3), [or] (13) or (19) of said internal revenue code. At the 11
time of the sale that is exempt under this subsection, the organization 12
shall, in order to qualify for said exemption, do one of the following: (A) 13
Present to the retailer (i) a copy of the United States Treasury 14

Raised Bill No. 5292

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Department determination letter that was issued to such organization 15
and (ii) a certificate, in such form as the commissioner may prescribe, 16
certifying that a United States Treasury Department determination 17
letter has been issued to such organization and has not been revoked 18
and that the tangible personal property or services that are being 19
purchased from the retailer by such organization are to be used or 20
consumed exclusively for the purposes for which such organization was 21
established or (B) present to the retailer (i) a copy of the exemption 22
permit that was issued pursuant to this subsection by the commissioner 23
to such organization before July 1, 1995, after a determination of 24
eligibility by the commissioner and (ii) a certificate, in such form as the 25
commissioner may prescribe, certifying that an exemption permit was 26
issued pursuant to this subsection by the commissioner to such 27
organization before July 1, 1995, and was not revoked and that the 28
tangible personal property or services that are being purchased from the 29
retailer by such organization are to be used or consumed exclusively for 30
the purposes for which the organization was established. The 31
organization shall be liable for the tax otherwise imposed if such 32
tangible personal property or services are not used or consumed 33
exclusively for the purposes for which the organization was established. 34
This act shall take effect as follows and shall amend the following
sections:

Section 1 October 1, 2026, and
applicable to sales
occurring on or after
October 1, 2026
12-412(8)

VA Joint Favorable