Form Sn 2007(3) - Special Notice Legislation Granting A Connecticut Sales And Use Tax Exemption For Sales Of Compact Fluorescent Light Bulbs - Connecticut Department Of Revenue Services - 2007

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STATE OF CONNECTICUT
SN 2007(3)
DEPARTMENT OF REVENUE SERVICES
25 Sigourney Street
Hartford CT 06106-5032
SPECIAL NOTICE
2007 Legislation Granting a Connecticut Sales and Use Tax
Exemption for Sales of Compact Fluorescent Light Bulbs
Purpose: Recently enacted legislation exempts
Reporting Requirements: Sales of compact
from Connecticut sales and use taxes any sales of
fluorescent light bulbs are reported on Line 1 (Gross
compact fluorescent light bulbs. This Special Notice
receipts from sales of goods) of Form OS-114, Sales
provides rules regarding such exemption.
and Use Tax Return. The exempt sales of compact
fluorescent light bulbs are deducted on the back of
Form OS-114.
Effective Date: Sales occurring on or after
June 1, 2007.
Effect on Other Documents: None.
Statutory Authority: 2007 Conn. Pub. Acts ___,
Effect of This Document: A Special Notice
§69 (2007 House Bill No. 7432, as amended by
House Amendment A (LCO No. 8629)).
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
Definition: A compact fluorescent light bulb, also
Department of Revenue Services (DRS).
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
For Further Information: Call DRS during
screwed into a regular light socket.
business hours, Monday through Friday:
• 1-800-382-9463 (Connecticut calls outside the
Exempt Sales of Compact Fluorescent Light
Greater Hartford calling area only); or
Bulbs: Sales and use taxes do not apply to sales of
•
860-297-5962 (from anywhere).
compact fluorescent light bulbs occurring on or after
June 1, 2007.
TTY, TDD, and Text Telephone users only may
transmit inquiries anytime by calling 860-297-4911.
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
Forms and Publications: Forms and publications
customers, and purchases by Connecticut customers
are available anytime by:
on which they would otherwise be required to self
• Internet: Visit the DRS website at
assess use tax.
to download and print Connecticut tax forms; or
• Telephone: Call 1-800-382-9463 (Connecticut calls
Mail Order, Telephone, and Internet Sales:
outside the Greater Hartford calling area only) and
Tax does not apply to the sale of compact fluorescent
select Option 2 from a touch-tone phone, or call
light bulbs sold by mail, telephone, or over the
860-297-4753 (from anywhere).
Internet
.
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