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  Products that meet the Energy Star Rating Requirements

Q. Do windows that do not bear an Energy Star label but meet the Energy Star rating requirements qualify for exemption as residential weatherization products?


A. Yes, Conn. Gen. Stat. § 12-412k exempts from sales and use taxes windows and doors that meet the federal Energy Star standard as "residential weatherization products." The Department construes this exemption to include windows that bear the Energy Star label, as well as windows that bear a label from the National Fenestration Rating Council (NFRC) with a U-factor rating of 0.35 or less.

(Updated: 2015)

This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services.  It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).  However, it is not intended to serve as a legal ruling.

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