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General Assembly Raised Bill No. 7374
January Session, 2019
LCO No. 5388
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
(FIN)
AN ACT CONCERNING TH E CONNECTICUT AIRPORT AND AVIATION
ACCOUNT AND REDUCING THE RATE OF SALES AN D USE TAXES
ON DYED DIESEL FUEL USED FOR MARINE PURP OSES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Section 13b-50c of the general statutes is repealed and the 1
following is substituted in lieu thereof (Effective July 1, 2019): 2
(a) There is established an account to be known as the "Connecticut 3
airport and aviation account" which shall be a separate, nonlapsing 4
account within the Grants and Restricted Accounts Fund established 5
pursuant to section 4-31c. The account shall contain any moneys 6
required by law to be deposited in the account. Moneys in the account 7
shall be expended [by the Commissioner of Transportation, with the 8
approval of the Secretary of the Office of Policy and Management, for 9
the purposes of airport and aviation-related purposes] in accordance 10
with the provisions of subsection (c) of this section. 11
(b) Notwithstanding the provisions of section 13b-61a, on and after 12
[the effective date of this section] October 31, 2017, the Commissioner 13
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of Revenue Services shall deposit into said account seventy-five and 14
three-tenths per cent of the amounts received by the state from 15
aviation fuel sources from the tax imposed under section 12-587. 16
(c) Moneys in said account shall be transferred, in an amount and 17
frequency as is mutually agreed to by the Commissioner of Revenue 18
Services and the executive director of the Connecticut Airport 19
Authority established pursuant to section 15-120bb, to an account 20
established by said authority, which shall expend such moneys for the 21
purposes of airport and aviation-related purposes. 22
Sec. 2. Subparagraph (E) of subdivision (1) of section 12-408 of the 23
general statutes is repealed and the following is substituted in lieu 24
thereof (Effective July 1, 2019): 25
(E) (i) With respect to the sales of labor that is otherwise taxable 26
under subparagraph (C) or (G) of subdivision (2) of subsection (a) of 27
section 12-407 on existing vessels and repair or maintenance services 28
on vessels occurring on and after July 1, 1999, such services shall be 29
exempt from such tax; 30
(ii) With respect to the sale of a vessel, a motor for a vessel or a 31
trailer used for transporting a vessel, at the rate of two and ninety-32
nine-hundredths per cent, except that the sale of a vessel shall be 33
exempt from such tax if such vessel is docked in this state for sixty or 34
fewer days in a calendar year; 35
(iii) With respect to the sale of dyed diesel fuel, as defined in 36
subsection (d) of section 12-487, sold by a marine fuel dock exclusively 37
for marine purposes, at the rate of two and ninety-nine-hundredths 38
per cent; 39
Sec. 3. Subparagraph (D) of subdivision (1) of section 12-411 of the 40
general statutes is repealed and the following is substituted in lieu 41
thereof (Effective July 1, 2019): 42
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(D) (i) With respect to the acceptance or receipt in this state of labor 43
that is otherwise taxable under subparagraph (C) or (G) of subdivision 44
(2) of subsection (a) of section 12-407 on existing vessels and repair or 45
maintenance services on vessels occurring on and after July 1, 1999, 46
such services shall be exempt from such tax; 47
(ii) (I) With respect to the storage, acceptance or other use of a vessel 48
in this state, at the rate of two and ninety-nine-hundredths per cent, 49
except that such storage, acceptance or other use shall be exempt from 50
such tax if such vessel is docked in this state for sixty or fewer days in 51
a calendar year; 52
(II) With respect to the storage, acceptance or other use of a motor 53
for a vessel or a trailer used for transporting a vessel in this state, at the 54
rate of two and ninety-nine-hundredths per cent; 55
(III) With respect to the storage, acceptance or other use of dyed 56
diesel fuel, as defined in subsection (d) of section 12-487, exclusively 57
for marine purposes, at the rate of two and ninety-nine-hundredths 58
per cent; 59
This act shall take effect as follows and shall amend the following
sections:
Section 1 July 1, 2019 13b-50c
Sec. 2 July 1, 2019 12-408(1)(E)
Sec. 3 July 1, 2019 12-411(1)(D)
Statement of Purpose:
To require the Commissioner of Revenue Services to transfer moneys
in the Connecticut airport and aviation account and authorize the
Connecticut Airport Authority to expend such moneys for airport and
aviation-related purposes, and to reduce the rate of the sales and use
taxes on marine dyed diesel fuel.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline,
except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is
not underlined.]