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SN 2007(3)

2007 Legislation Granting a Connecticut Sales and Use Tax Exemption for Sales of Compact Fluorescent Light Bulbs

Purpose: Recently enacted legislation exempts from Connecticut sales and use taxes any sales of compact fluorescent light bulbs.  This Special Notice provides rules regarding such exemption.

Effective Date: Sales occurring on or after June 1, 2007. 

Statutory Authority: 2007 Conn. Pub. Acts ___, §69 (2007 House Bill No. 7432, as amended by House Amendment A (LCO No. 8629)).

Definition: A compact fluorescent light bulb, also known as CFL (compact fluorescent lamp), is a small fluorescent light bulb that uses 75% less energy than a traditional incandescent bulb and that can be screwed into a regular light socket.

Exempt Sales of Compact Fluorescent Light Bulbs: Sales and use taxes do not apply to sales of compact fluorescent light bulbs occurring on or after June 1, 2007.

The exemption applies to sales made by Connecticut retailers, sales made by out of state retailers required to collect Connecticut use tax on sales to Connecticut customers, and purchases by Connecticut customers on which they would otherwise be required to self assess use tax.

Mail Order, Telephone, and Internet Sales: Tax does not apply to the sale of compact fluorescent light bulbs sold by mail, telephone, or over the Internet.

Reporting Requirements: Sales of compact fluorescent light bulbs are reported on Line 1 (Gross receipts from sales of goods) of Form OS-114, Sales and Use Tax Return. The exempt sales of compact fluorescent light bulbs are deducted on the back of Form OS-114.

Effect on Other Documents: None.

Effect of This Document: A Special Notice announces a new policy or practice in response to changes in state or federal laws or regulations or to judicial decisions.  A Special Notice indicates an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).

For Further Information: Call DRS during business hours, Monday through Friday:

  • 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); or
  • 860-297-5962 (from anywhere).

TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.

SN 2007(3)
Sales and use taxes
Issued: 06/05/2007