Connecticut 2018 Regular Session

Connecticut Senate Bill SB00045

Introduced
2/14/18  

Caption

An Act Exempting Clothing And Footwear Costing Less Than Seventy-five Dollars From The Sales And Use Taxes.

Impact

If enacted, SB00045 would amend chapter 219 of the general statutes, specifically targeting sales tax regulations. The implementation of this bill could lead to significant changes in consumer behavior, encouraging more spending in the retail sector on clothing and footwear. Moreover, it could boost local businesses by driving higher foot traffic as consumers seek to benefit from the tax exemption. However, it may also lead to a reduction in tax revenue for the state, necessitating potential adjustments in budget allocations and financial planning.

Summary

SB00045 proposes an exemption from sales and use taxes for clothing and footwear costing less than seventy-five dollars. The bill is designed to lessen the financial burden on consumers, particularly families and individuals who face increased costs of living. By eliminating sales taxes on lower-priced clothing and footwear, the bill aims to make essential items more accessible to the general public. The proposal emphasizes the importance of affordable clothing options, especially for those with limited incomes.

Contention

While the bill has garnered support for its potential benefits to consumers, there are notable points of contention regarding its impact on state revenues and the retail landscape. Opponents may argue that tax exemptions, although beneficial for consumers, create fiscal challenges for the state and local governments, which rely on sales tax revenue for funding essential services. Additionally, there are concerns about the definition of 'necessary clothing' and whether the exemption could be exploited by higher-income individuals purchasing luxury items under the threshold. Such discussions are crucial to ensure the bill aligns with broader economic and social goals.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00023

An Act Exempting Certain Articles Of Children's Clothing And Footwear And Personal Protective Equipment From The Sales And Use Taxes.

CT SB00081

An Act Exempting Certain Articles Of Clothing From The Sales And Use Taxes.

CT HB05041

An Act Exempting Certain Articles Of Children's Clothing From The Sales And Use Taxes.

CT HB05039

An Act Exempting Clothing Purchased At Consignment Stores From The Sales And Use Taxes.

CT HB05105

An Act Exempting Ambulances From The Sales And Use Taxes.

CT HB05036

An Act Exempting Hospital Beds For Home Health Care Use From The Sales And Use Taxes.

CT HB05032

An Act Exempting Health And Athletic Club Services And Fees From The Sales And Use Taxes.

CT HB05490

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

CT SB00269

An Act Reducing The Sales And Use Taxes For Certain Goods Used In New Housing Construction.

CT SB00030

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

Similar Bills

No similar bills found.