Connecticut State Department of Revenue Services

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2025 Legislative Overview - Sales and Use Taxes and Admissions and Dues Taxes

 

2025 Regular Session of the Connecticut General Assembly

Overview of Legislation

Sales and Use Taxes

Admissions and Dues Taxes

Sales and Use Taxes:

  • New Exemption for Ambulance-Type Vehicles: Legislation exempts sales of any ambulance-type motor vehicle that is used exclusively to transport any medically incapacitated individual (excluding vehicles that are used to transport any such individual for payment) and any ambulance operating under a license or certificate issued pursuant to Conn. Gen. Stat. § 19a-180.This legislation is effective July 1, 2025, and is applicable to sales occurring on or after July 1, 2025.
  • Extension of exemption for certain joint ventures: Legislation modified the exemption set forth in Conn. Gen. Stat. § 12-412(58) so as to extend the duration of the sales tax exemption for certain services rendered between participants in certain kinds of joint ventures in the aircraft industry that existed before January 1, 1986 from forty (40) to fifty (50) consecutive years. This legislation is effective July 1, 2025.
  • Modification of exemption for certain sales of rare or antique coins, gold or silver bullion, and gold or silver legal tender: Legislation made several modifications to the exemption set forth in Conn. Gen. Stat. § 12-412(45). Specifically, the legislation removed the requirement that such exemption applies only to sales of a subject item(s) valued at one thousand dollars or more. In addition, the legislation extended the exemption to include sales of palladium bullion and platinum and limited the exemption to sales of gold and silver bullion with a purity level of at least ninety per cent (90%). This legislation is effective July 1, 2027, and is applicable to sales occurring on or after July 1, 2027.

Admissions and Dues Taxes:

  • Modification of the Exemption for Dues Tax: Legislation increased the annual dues and initiation fees that are exempt from the state’s dues tax from $100 or less to $250 or less. This legislation is effective July 1, 2025.