Connecticut 2015 Regular Session

Connecticut House Bill HB05758

Introduced
1/21/15  
Introduced
1/21/15  
Refer
1/21/15  

Caption

An Act Concerning The Sales Tax Payable On A Motor Vehicle Sold By One Private Individual To Another.

Impact

The implementation of HB 05758 would significantly affect how sales tax is calculated in private vehicle transactions. Previously, sales tax might have been calculated based on various factors that could differ from an agreed-upon purchase price. By establishing the notarized purchase price as the definitive amount for tax calculations, the bill aims to alleviate potential disputes or discrepancies that could arise during the sale process. This change could encourage more transparent transactions and ensure that tax calculations are straightforward for both buyers and sellers.

Summary

House Bill 05758 proposes an amendment to the sales tax regulations applicable to private sales of motor vehicles. Specifically, the bill stipulates that when two individuals agree on a sale of a private passenger motor vehicle, the documented purchase price, as outlined in a notarized document, will serve as the basis for calculating the sales tax owed. This approach is intended to improve clarity and equity in the taxation of vehicle sales between private individuals.

Contention

While there is currently no recorded opposition to the bill, potential points of contention may arise regarding the requirement of notarization. Some might argue that this adds an unnecessary burden to private sales that could complicate the process for individuals who may find it challenging to access notary services. Additionally, the reliance on a notarized document to establish the sale price might lead to concerns about valuation and compliance, particularly if discrepancies are found after the fact. Nonetheless, proponents of the bill argue that the benefits in clarity and tax equity outweigh these potential drawbacks.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05490

An Act Concerning The Sales And Use Taxes On Ambulance-type Motor Vehicles And Ambulances.

CT HB05042

An Act Concerning The Sales Price Threshold Of Motor Vehicles Subject To A Higher Sales And Use Taxes Rate.

CT HB05064

An Act Concerning The Sales Price Threshold Of Motor Vehicles Subject To A Higher Sales And Use Taxes Rate.

CT HB05073

An Act Concerning The Sales And Use Taxes Imposed On Meals Sold By An Eating Establishment, Caterer Or Grocery Store.

CT SB00030

An Act Concerning The Sales Price Threshold For Motor Vehicles Subject To A Higher Sales And Use Taxes Rate.

CT SB00083

An Act Concerning The Higher Sales And Use Taxes Rate Applicable To Certain Motor Vehicles.

CT HB05172

An Act Concerning The Assessment Of Motor Vehicles For Property Taxation.

CT HB05018

An Act Concerning The Property Tax Credit For Motor Vehicles.

CT SB00040

An Act Eliminating Certain Tax Credits And A Carry-forward And Privatizing The Department Of Motor Vehicles.

CT HB05035

An Act Concerning The Sales And Use Taxes Imposed On Meals Sold By Certain Eating Establishments.

Similar Bills

No similar bills found.