HB 5983 — AN ACT CONCERNING THE SALES AND USE TAXES RATES APPLICABLE TO PEER-TO-PEER CAR SHARING.

House of Representatives General Assembly CommitteeFile Bill No.

5983856 January Session, 2025 LCOHouse Bill No.

72515983 ReferredHouse toof Representatives, May 8, 2025 The Committee on FINANCE,Finance, REVENUERevenue ANDand BONDINGBonding Introducedreported by:through REP.

(FIN)HORN ANof ACTthe CONCERNING64th THEDist., SALESChairperson ANDof USEthe TAXESCommittee RATESon APPLICABLEthe TOpart PEER-TO-PEERof CARthe SHARING.House, that the bill ought to pass.

AN ACT CONCERNING THE SALES AND USE TAXES RATES APPLICABLE TO PEER-TO-PEER CAR SHARING.

(B) (i) At a rate of fifteen per cent with respect to each transfer of occupancy, from the total amount of rent received by a hotel or lodging LCOhouse 7251for 1the offirst 14period Committeenot Billexceeding thirty consecutive calendar HB5983 / File No.

5983856 house1 forHB5983 theFile firstNo. period not exceeding thirty consecutive calendar days;

856 days;

LCO(iii) 7251With 2respect to the sale of 14dyed Committeediesel Billfuel, as defined in HB5983 / File No.

5983856 (iii)2 WithHB5983 respectFile toNo. the sale of dyed diesel fuel, as defined in subsection (d) of section 12-487, sold by a marine fuel dock exclusively for marine purposes, at the rate of two and ninety-nine-hundredths per cent;

856 subsection (d) of section 12-487, sold by a marine fuel dock exclusively for marine purposes, at the rate of two and ninety-nine-hundredths per cent;

LCO(I) 7251With 3respect to the sale of 14meals, Committeeas Billdefined in subdivision (13) of HB5983 / File No.

5983856 (I)3 WithHB5983 respectFile toNo. the sale of meals, as defined in subdivision (13) of section 12-412, sold by an eating establishment, caterer or grocery store;

856 section 12-412, sold by an eating establishment, caterer or grocery store;

(ii) For calendar quarters ending on or after September 30, 2018, the commissioner shall deposit into the Tourism Fund established under section 10-395b ten per cent of the amounts received by the state from LCOthe 7251tax 4imposed ofunder 14subparagraph Committee(B) Billof No.this subdivision;

5983HB5983 the/ taxFile imposedNo. under subparagraph (B) of this subdivision;

(L)856 (i)4 ForHB5983 calendarFile monthsNo. commencing on or after July 1, 2021, but prior to July 1, 2023, the commissioner shall deposit into the municipal revenue sharing account established pursuant to section 4-66l sevenand nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision, including such amounts received on or after July 1, 2023, attributable to the fiscal year ending June 30, 2023;

856 (L) (i) For calendar months commencing on or after July 1, 2021, but prior to July 1, 2023, the commissioner shall deposit into the municipal revenue sharing account established pursuant to section 4-66l sevenand nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision, including such amounts received on or after July 1, 2023, attributable to the fiscal year ending June 30, 2023;

(iv) For calendar months commencing on or after July 1, 2020, but LCOprior 7251to 5July of1, 142021, Committeethe Billcommissioner shall deposit into the Special Transportation Fund established under section 13b-68 twenty-five per HB5983 / File No.

5983856 prior5 toHB5983 JulyFile 1,No. 2021, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 twenty-five per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the sale of a motor vehicle;

856 cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the sale of a motor vehicle;

(1) (A) An excise tax is hereby imposed on the storage, acceptance, consumption or any other use in this state of tangible personal property purchasedfromanyretailerforstorage,acceptance,consumptionorany other use in this state, the acceptance or receipt of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407, purchased from any retailer for consumption or use in this state, or the storage, acceptance, consumption or any other use in this state of tangible personal property which has been manufactured, LCOfabricated, 7251assembled 6or ofprocessed 14from Committeematerials Billby a person, either withinor without thisstate, for storage, acceptance, consumptionor any HB5983 / File No.

5983856 fabricated,6 assembledHB5983 orFile processedNo. from materials by a person, either withinor without thisstate, for storage, acceptance, consumptionor any other use by such person in this state, to be measured by the sales price of materials, at the rate of six and thirty-five-hundredths per cent of the sales price of such property or services, except, in lieu of said rate:

856 other use by such person in this state, to be measured by the sales price of materials, at the rate of six and thirty-five-hundredths per cent of the sales price of such property or services, except, in lieu of said rate:

(ii) (I) With respect to the storage, acceptance or other use of a vessel in this state, at the rate of two and ninety-nine-hundredths per cent, except that such storage, acceptance or other use shall be exempt from LCOsuch 7251tax 7if ofsuch 14vessel Committeeis Billdocked No.in this state for sixty or fewer days in a calendar year;

5983HB5983 such/ taxFile ifNo. such vessel is docked in this state for sixty or fewer days in a calendar year;

(II)856 With7 respectHB5983 toFile theNo. storage, acceptance or other use of a motor for a vessel or a trailer used for transporting a vessel in this state, at the rate of two and ninety-nine-hundredths per cent;

856 (II) With respect to the storage, acceptance or other use of a motor for a vessel or a trailer used for transporting a vessel in this state, at the rate of two and ninety-nine-hundredths per cent;

(H)With respect to the acceptance or receipt inthis state of(i) a motor vehicle for a sales price exceeding fifty thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, (ii) jewelry, LCOwhether 7251real 8or imitation, for a sales price exceeding five thousand dollars, at a rate of 14seven Committeeand Billthree-fourths per cent on the entire sales price, and (iii) an article of clothing or footwear intended to be worn on HB5983 / File No.

5983856 whether8 realHB5983 orFile imitation,No. for a sales price exceeding five thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, and (iii) an article of clothing or footwear intended to be worn on or about the human body, a handbag, luggage, umbrella, wallet or watch for a sales price exceeding one thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price.

856 or about the human body, a handbag, luggage, umbrella, wallet or watch for a sales price exceeding one thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price.

(ii) For calendar quarters ending on or after September 30, 2018, the commissioner shall deposit into the Tourism Fund established under section 10-395b ten per cent of the amounts received by the state from LCOthe 7251tax 9imposed ofunder 14subparagraph Committee(B) Billof No.this subdivision;

5983(K) (i) For calendar months commencing on or after July 1, 2021, but prior to July 1, 2023, the taxcommissioner imposedshall underdeposit subparagraphinto (B)the ofmunicipal thisHB5983 subdivision;/ File No.

(K)856 (i)9 ForHB5983 calendarFile monthsNo. commencing on or after July 1, 2021, but prior to July 1, 2023, the commissioner shall deposit into the municipal revenue sharing account established pursuant to section 4-66l sevenand nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision, including such amounts received on or after July 1, 2023, attributable to the fiscal year ending June 30, 2023;

856 revenue sharing account established pursuant to section 4-66l sevenand nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision, including such amounts received on or after July 1, 2023, attributable to the fiscal year ending June 30, 2023;

(iv) For calendar months commencing on or after July 1, 2020, but prior to July 1, 2021, the commissioner shall deposit into the Special LCOTransportation 7251Fund 10established under section 13b-68 twenty-five per cent of 14the Committeeamounts Billreceived No.by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the acceptance or receipt in this state of a motor vehicle;

5983HB5983 Transportation/ FundFile establishedNo. under section 13b-68 twenty-five per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the acceptance or receipt in this state of a motor vehicle;

(v)856 For10 calendarHB5983 monthsFile commencingNo. on or after July 1, 2021, but prior to July 1, 2022, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 seventy-five per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the acceptance or receipt in this state of a motor vehicle;

856 (v) For calendar months commencing on or after July 1, 2021, but prior to July 1, 2022, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 seventy-five per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the acceptance or receipt in this state of a motor vehicle;

(2) "Peer-to-peer car sharing company" or "company" means [a car sharing platform that connects vehicle owners with drivers] any person, LCOcorporation, 7251limited 11partnership or other legal entity that is engaged in the business of 14operating Committeea Billcar No.sharing platform to enable [the sharing of vehicles for financial consideration] peer-to-peer car sharing in this state.