Source: https://portal.ct.gov/DRS/Sales-Tax/Exemptions-from-Sales-and-Use-Taxes
Timestamp: 2019-04-21 10:18:19+00:00

Document:
The following is a list of items that are exempt from Connecticut sales and use taxes. This is not a complete list of exemptions but it does include purchases commonly made by individual consumers. For a complete list of exemptions from Connecticut sales taxes, refer to Conn. Gen. Stat. Section 12-412.
Bicycle Helmets. Conn. Gen. Stat. §12-412(102).
Child Car Seats. Sales of child car seats and booster seats for use in motor vehicles are exempt. The exemption applies to the sale of additional bases to be used in second cars. However, travel systems priced as a single unit that combine child car seats and strollers into which child car seats may be placed are not exempt. Conn. Gen. Stat. §12-412(108).
Current United States and Connecticut flags. Conn. Gen. Stat. §12-412(23).
Firearm (gun) safety devices (safes, lock boxes, trigger and barrel locks). Conn. Gen. Stat. §12-412(101).
Food products sold through coin-operated vending machines, meals delivered to the elderly, disabled or homebound, and purchases made with supplemental nutrition assistance program benefits also are exempt from tax. Conn. Gen. Stat. §12-412(13), (27), (46), and (57). For information on the taxability of meals, see PS 2002(2), Sales and Use Taxes on Meals.
Vegetable seeds suitable for planting to produce food for human consumption. Conn. Gen. Stat. §12-412(96).
Artificial devices individually designed, constructed or altered for the use of a particular handicapped person so as to become a brace, support, supplement, correction or substitute for a bodily structure or functioning portion of the body and repair or replacement parts and repair services to these devices**. Conn. Gen. Stat. §12-412(19).
Artificial limbs, artificial eyes, and other equipment worn as correction or substitute for a functioning part of the body and repair or replacement parts and repair services to these devices**. Conn. Gen. Stat. §12-412(19).
Closed circuit television equipment for the visually impaired, and repair or replacement parts and repair services to these devices**. Conn. Gen. Stat. §12-412(19).
Support hose designed to aid in blood circulation purchased by those with medical needs for such hose. Conn. Gen. Stat. §12-412(19).
Custom-made wigs or hairpieces for persons with medically diagnosed total and permanent hair loss from disease or the treatment of disease and repair or replacement parts and repair services to these devices. Conn. Gen. Stat. §12-412(19).
Diabetic supplies (test strips and tablets, lancets and glucose monitoring equipment) and repair or replacement parts for such equipment**. Conn. Gen. Stat. §12-412(54).
Disposable pads used for incontinency. Conn. Gen. Stat. §12-412(53).
Hearing aids when designed to be worn on the person of the owner or user and repair or replacement parts and repair services to these devices**. Conn. Gen. Stat. §12-412(19).
Canes, crutches, walkers, wheel chairs and inclined stairway chairlifts for use of invalids and handicapped persons, and repair or replacement parts and repair services to these devices**. Conn. Gen. Stat. §12-412(19).
The exemption for nonprescription drugs and medicines, was repealed effective July 1, 2011 however, a similar exemption was created for sales occurring on and after April 1, 2015. Conn. Gen. Stat. § 12-412(120).
The exemption for smoking cessation products was repealed effective July 1, 2011. These items are now subject to sales and use taxes.
Prescription eyewear and nonprescription reading glasses repair or replacement parts and repair services to these devices**. Conn. Gen. Stat. §12-412(19).
Prescription medicines, syringes and needles. Conn. Gen. Stat. §12-412(4).
Oxygen, blood or blood plasma for medical use in humans or animals. Conn. Gen. Stat. §12-412(19).
Special equipment installed in motor vehicles for persons with physical disabilities and repair or replacement parts to these devices**. Conn Gen. Stat. §12-412(80).
Telephone equipment designed exclusively for deaf or blind persons. Conn. Gen. Stat. §12-412(38).
**Repair and Replacement Parts for the medical items asterisked above are exempt whether purchased separately or in conjunction with the item for which they are intended, and whether such parts continue the original function or enhance the functionality of the item.
Repair services as used in these sections of the statute mean the services that are described in Conn. Gen. Stat. Section 12-407(a)(37) (Q) (Repair services to any electrical or electronic device, including, but not limited to, equipment used for purposes of refrigeration or air-conditioning) or Section 12-407(a)(37)(CC) (Any repair or maintenance service to any item of tangible personal property including any contract of warranty or service related to any such item).
Personal property used in burial or cremation with value up to $2,500 for any single funeral. and caskets for burial. Conn. Gen. Stat. §12-412(55).
Rare or antique coins. Conn. Gen. Stat. §12-412(45).
Safety apparel, defined as any item of clothing or protective equipment worn by an employee for protection during the course of the employee's employment. (PS 2004(4), Sales and Use Tax Exemption for Safety Apparel) Conn. Gen. Stat. §12-412(91).
Shoe repair services. Conn. Gen. Stat. §12-412(105).
Certain services that are rendered at the residence of a disabled person. Landscaping and horticulture services, window cleaning, and maintenance services rendered at the residence of a person eligible for and currently receiving total disability benefits under the Social Security Act. Purchaser must complete CERT-121, Exemption for Landscaping and Horticulture Services, Window Cleaning Services and Maintenance Services Rendered to Recipients of Total Disability Benefits. Conn. Gen. Stat. §12-412(85).

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