General Assembly Proposed Bill No. 5867 January Session, 2013 LCO No. 2286 Referred to Committee on FINANCE, REVENUE AND BONDING Introduced by: REP. LUXENBERG, 12th Dist. General Assembly Proposed Bill No. 5867 January Session, 2013 LCO No. 2286 Referred to Committee on FINANCE, REVENUE AND BONDING Introduced by: REP. LUXENBERG, 12th Dist. AN ACT REQUIRING AN ESCROW ACCOUNT FOR CERTAIN SALES TAX REMITTERS. Be it enacted by the Senate and House of Representatives in General Assembly convened: That the general statutes be amended to require retailers to place in an escrow account the amount of sales tax collected daily for those who have been delinquent paying sales tax in the past. Statement of Purpose: To reduce the delinquency rates for the payment of sales tax returns.