CT HB06925

Exempts sales of children's clothing and footwear from sales and use taxes for children under 10 years of age, classified according to recognized trade standards.

Exempts sales of personal protective equipment from sales and use taxes, including specialized clothing and equipment worn for protection against infectious disease such as eye, face, head and extremity protection, protective clothing, and shields and barriers.

Removes the requirement that job-related or personnel training services must be provided by a Board of Regents-licensed or Office of Higher Education-authorized institution to qualify for the business services tax exemption.

All provisions take effect July 1, 2023 and apply to sales occurring on or after that date.