The State of Connecticut recently made permanent a tax break intended to help you reduce your winter heating costs. There is no longer any state sales tax on equipment and supplies used to insulate your home and improve your heating system's efficiency.

Specific items covered under this statute are:

• Programmable thermostats;
• Boilers. Only sales of boilers that meet the federal Energy Star standard qualify for the exclusion. (Energy Star qualified boilers have an annual fuel utilization efficiency rating of 85% or greater.);
• Oil furnaces that are not less than 84% efficient based on the Annual Fuel Utilization Efficiency (AFUE) rating, including boilers.
• Propane furnaces that meet the federal Energy Star standard;
• Water heaters;
• Water heater blankets;
• Window film;
• Caulking of a type marketed for preventing drafts, such as window and door caulking;
• Window and door weather strips, including door sweeps;
• Insulation, for example attic and wall insulation, spray foam insulation, water pipe insulation, heating duct insulation, and switch and outlet insulators;
• Windows that meet the federal EnergyStar standard (note that storm windows do not have an Energy Star standard and are not included in this tax exclusion);
• Doors that meet the federal Energy Star standard (Note that storm doors do not have an Energy Star standard and are not included in this tax exclusion.);
• Natural gas furnaces that meet the federal Energy Star standard;
• Ground-based heat pumps that meet the minimum federal energy efficiency rating.