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Exemptions are reductions to the assessment of real estate, personal property, or motor vehicles that have been authorized by Connecticut State Statutes. The Assessors Office is responsible for administering these exemptions.
What does tax exempt mean? Being tax-exempt means that some or all of a transaction, entity or persons income or business is free from federal, state or local tax. Tax-exempt organizations are typically charities or religious organizations recognized by the IRS.
Tax Exempt Items Food for human consumption. Manufacturing machinery. Raw materials for manufacturing. Utilities and fuel used in manufacturing. Medical devices and services.
These organizations, governmental agencies, hospitals, and homes are referred to as exempt entities throughout this certificate. CERT-112 allows an exempt entity to purchase meals or lodging, or both, tax exempt for a single event and may not be used for repeat purchases.
General Purpose: A qualifying exempt organization must issue this certificate to retailers when purchasing items to be used by the organization exclusively for the purposes for which it was established.
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Tax-exempt goods Some goods are exempt from sales tax under Connecticut law. Examples include bicycle helmets, most non-prepared food items, medicines, and some medical devices and supplies.
There are many services that are taxable in Connecticut: Advertising and public relations services. Business analysis, management, management consulting and public relations services. Cable and satellite television services. Car wash services, including coin-operated car washes.
Use tax applies to the purchase or lease of assets such as furniture, equipment, machines, instruments and computers. It also applies to the purchase of goods such as office supplies, paper, stationery items, certain publications, packaged software, and books which are used by the business.

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