CT HB05292

Expands Connecticut's sales and use tax exemption to include organizations classified under Section 501(c)(19) of the Internal Revenue Code, which covers veterans' organizations such as the American Legion, VFW, and similar military-related groups

Currently exempt organizations under 501(c)(3) and 501(c)(13) retain their exemption; the bill adds 501(c)(19) organizations to this existing list

Qualifying organizations must present either a U.S. Treasury Department determination letter or a pre-July 1, 1995 exemption permit, along with a certificate confirming the purchase is exclusively for the organization's established purposes

Organizations remain liable for the tax if purchased property or services are not used exclusively for their stated organizational purposes

Effective October 1, 2026, applying to sales occurring on or after that date