Connecticut SB 115: AN ACT EXEMPTING COVID-19 AT-HOME TEST KITS FROM THE SALES AND USE TAXES.

Status: REF. TO JOINT COMM. ON Finance, Revenue and Bonding (as of 2026-02-10)

State: Connecticut · Session: 2026 · Bill: SB 115

Subjects: Coronavirus disease 2019 (COVID-19), Medical tests, Sales and use tax exemptions

Sponsors: Derek Slap

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.

View Connecticut SB 115 on LegisTrack → — full text, sponsors, votes, campaign finance, and cross-state matches.