The General Assembly Raised Bill No. 5292 aims to exempt certain sales to military and veterans-related organizations from sales and use taxes, effective October 1, 2026. The bill modifies subdivision (8) of section 12-412 of the 2026 supplement to the general statutes by repealing the existing language and substituting it with new provisions. Specifically, it expands the definition of eligible organizations to include those described in Section 501(c)(19) of the Internal Revenue Code, in addition to those already covered under Section 501(c)(3) and (13).

To qualify for the tax exemption, organizations must present either a determination letter from the United States Treasury Department or an exemption permit issued by the commissioner prior to July 1, 1995, along with a certification confirming that the purchased goods or services will be used exclusively for the organization's established purposes. If the tangible personal property or services are not used as specified, the organization will be liable for the tax otherwise imposed. This bill is designed to support military and veterans-related organizations by alleviating their tax burdens on necessary purchases.