Purpose: This Announcement describes how sales and use tax is to be calculated on transactions using digital converter box coupons.
Statutory Authority: Conn. Gen. Stat. § 12-407(a)(8)(A) and (9)(A).
What is the digital television transition?
Will my TV work after February 17, 2009?
Analog TV sets receiving free broadcast signal using an antenna will not work after
What are my options so I can continue to get TV after February 17, 2009?
Consumers have a variety of options. If you’re not sure what to do, take a quick quiz to help you figure out what to do at www.DTVTransition.org. Options to explore include:
Keep your existing analog television and purchase a TV converter box. A converter box plugs into your television and will keep it working after
February 17, 2009;
Connect to cable, satellite or other pay service; or
Purchase a TV with a digital tuner.
What is a digital converter box?
A digital converter box is a product that plugs into your analog TV and, along with your antenna, will keep your analog set working after
What is the TV Converter Box Coupon Program?
Congress created the TV Converter Box Coupon Program for households wishing to keep using their analog television sets after
How do I get my coupons?
Coupons Reduce Taxable Price: The terms sales price and gross receipts are defined in Conn. Gen. Stat. §12-407(a)(8)(A) and (9)(A) to exclude cash discounts allowed and taken on sales, and to exclude the full face value of any coupon used by a purchaser to reduce the price paid to the retailer for an item of tangible personal property.
Digital converter box coupons are excluded from tax, requiring sales and use taxes to be calculated on the sales price minus the value of the digital converter box coupon.
Refunds of Tax: Customers charged tax on the full price of a digital converter box (including the amount of the coupon) are due a refund of the excess sales tax paid. Such customers should contact the retailer for the refund. See Policy Statement 98(5), Sales and Use Tax Refund Policy, for details on the refund procedure.
Effect on Other Documents: None.
Effect of This Document: Announcements alert taxpayers to new developments (other than newly enacted or amended
For Further Information: Call DRS during business hours, Monday through Friday:
calls outside the Greater Hartford calling area only); or Connecticut
860-297-5962 (from anywhere).
TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.
Forms and Publications: Forms and publications are available anytime by:
Internet: Visit the DRS website at www.ct.gov/DRS to download and print
tax forms; or Connecticut
Telephone: Call 1-800-382-9463 (
calls outside the Greater Hartford calling area only) and select Option 2 from a touch-tone phone, or call 860-297-4753 (from anywhere). Connecticut
For business returns, tax payments, and electronic bill payments: Use the Taxpayer Service Center (TSC) to file a variety of tax returns and extensions, as well as to pay taxes or bills over the Internet. Visit the DRS website at www.ct.gov/DRS and click on the TSC logo or on File/Register OnLine for a complete list of taxes that can be electronically filed and paid.
For income tax returns, extensions, estimated payments, and electronic bill payments: Use the Taxpayer Service Center (TSC) to file personal income tax returns and extensions, or to make estimated payments and electronic bill payments over the Internet. Visit the DRS website at www.ct.gov/DRS and click on the TSC logo or on File/Register OnLine.
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Sales and use taxes