Connecticut to Implement Exemption for Nonelectronic School Supplies

Beginning July 1, 2026, nonelectronic school supplies are exempt from sales tax in Connecticut (CT) when purchased for a nonbusiness purpose. See Public Act No. 26-68. The Act originally included this language: “such as backpacks, lunchboxes, notebooks, pens and pencils, crayons, rulers and paper.” However, CT recently passed Public Act No. 26-76, which removed the reference to backpacks and other items, requiring the Connecticut Department of Revenue (“DRS”) to post policies detailing the eligible items. The DRS recently released Policy Statement 2026(1), which provides an exclusive list of qualifying exempt school supplies.