General Assembly Proposed Bill No. 747 January Session, 2011 LCO No. 522 Referred to Committee on Finance, Revenue and Bonding Introduced by: SEN. FRANTZ, 36th Dist. (By Request) General Assembly Proposed Bill No. 747 January Session, 2011 LCO No. 522 Referred to Committee on Finance, Revenue and Bonding Introduced by: SEN. FRANTZ, 36th Dist. (By Request) AN ACT CONCERNING THE SALES TAX ON BOATS. Be it enacted by the Senate and House of Representatives in General Assembly convened: That section 12-412 of the general statutes be amended to reduce the sales tax on boats to four per cent. Statement of Purpose: To decrease the sales tax on boats and stimulate the boat building industry.