Connecticut 2019 Regular Session

Connecticut House Bill HB07374 Compare Versions

Version 1 (Old)

Version 2 (New)

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7	5		General Assembly Raised Bill No. 7374
8	6		January Session, 2019
9	7		LCO No. 5388
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12	10		Referred to Committee on FINANCE, REVENUE AND
13	11		BONDING
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15	13
16	14		Introduced by:
17	15		(FIN)
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21	20		AN ACT CONCERNING TH E CONNECTICUT AIRPORT AND AVIATION
22	21		ACCOUNT AND REDUCING THE RATE OF SALES AN D USE TAXES
23	22		ON DYED DIESEL FUEL USED FOR MARINE PURP OSES.
24	23		Be it enacted by the Senate and House of Representatives in General
25	24		Assembly convened:
26	25
27	26		Section 1. Section 13b-50c of the general statutes is repealed and the 1
28	27		following is substituted in lieu thereof (Effective July 1, 2019): 2
29	28		(a) There is established an account to be known as the "Connecticut 3
30	29		airport and aviation account" which shall be a separate, nonlapsing 4
31	30		account within the Grants and Restricted Accounts Fund established 5
32	31		pursuant to section 4-31c. The account shall contain any moneys 6
33	32		required by law to be deposited in the account. Moneys in the account 7
34	33		shall be expended [by the Commissioner of Transportation, with the 8
35	34		approval of the Secretary of the Office of Policy and Management, for 9
36	35		the purposes of airport and aviation-related purposes] in accordance 10
37	36		with the provisions of subsection (c) of this section. 11
38	37		(b) Notwithstanding the provisions of section 13b-61a, on and after 12
39		-	[the effective date of this section] October 31, 2017, the Commissioner 13 Raised Bill No. 7374
	38	+	[the effective date of this section] October 31, 2017, the Commissioner 13
	39	+	Raised Bill No. 7374
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46	45		of Revenue Services shall deposit into said account seventy-five and 14
47	46		three-tenths per cent of the amounts received by the state from 15
48	47		aviation fuel sources from the tax imposed under section 12-587. 16
49	48		(c) Moneys in said account shall be transferred, in an amount and 17
50	49		frequency as is mutually agreed to by the Commissioner of Revenue 18
51	50		Services and the executive director of the Connecticut Airport 19
52	51		Authority established pursuant to section 15-120bb, to an account 20
53	52		established by said authority, which shall expend such moneys for the 21
54	53		purposes of airport and aviation-related purposes. 22
55	54		Sec. 2. Subparagraph (E) of subdivision (1) of section 12-408 of the 23
56	55		general statutes is repealed and the following is substituted in lieu 24
57	56		thereof (Effective July 1, 2019): 25
58	57		(E) (i) With respect to the sales of labor that is otherwise taxable 26
59	58		under subparagraph (C) or (G) of subdivision (2) of subsection (a) of 27
60	59		section 12-407 on existing vessels and repair or maintenance services 28
61	60		on vessels occurring on and after July 1, 1999, such services shall be 29
62	61		exempt from such tax; 30
63	62		(ii) With respect to the sale of a vessel, a motor for a vessel or a 31
64	63		trailer used for transporting a vessel, at the rate of two and ninety-32
65	64		nine-hundredths per cent, except that the sale of a vessel shall be 33
66	65		exempt from such tax if such vessel is docked in this state for sixty or 34
67	66		fewer days in a calendar year; 35
68	67		(iii) With respect to the sale of dyed diesel fuel, as defined in 36
69	68		subsection (d) of section 12-487, sold by a marine fuel dock exclusively 37
70	69		for marine purposes, at the rate of two and ninety-nine-hundredths 38
71	70		per cent; 39
72	71		Sec. 3. Subparagraph (D) of subdivision (1) of section 12-411 of the 40
73	72		general statutes is repealed and the following is substituted in lieu 41
74	73		thereof (Effective July 1, 2019): 42
75		-	~~(D) (i) With respect to the acceptance or receipt in this state of labor 43~~ Raised Bill No. 7374
	74	+	Raised Bill No. 7374
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	80	+	(D) (i) With respect to the acceptance or receipt in this state of labor 43
82	81		that is otherwise taxable under subparagraph (C) or (G) of subdivision 44
83	82		(2) of subsection (a) of section 12-407 on existing vessels and repair or 45
84	83		maintenance services on vessels occurring on and after July 1, 1999, 46
85	84		such services shall be exempt from such tax; 47
86	85		(ii) (I) With respect to the storage, acceptance or other use of a vessel 48
87	86		in this state, at the rate of two and ninety-nine-hundredths per cent, 49
88	87		except that such storage, acceptance or other use shall be exempt from 50
89	88		such tax if such vessel is docked in this state for sixty or fewer days in 51
90	89		a calendar year; 52
91	90		(II) With respect to the storage, acceptance or other use of a motor 53
92	91		for a vessel or a trailer used for transporting a vessel in this state, at the 54
93	92		rate of two and ninety-nine-hundredths per cent; 55
94	93		(III) With respect to the storage, acceptance or other use of dyed 56
95	94		diesel fuel, as defined in subsection (d) of section 12-487, exclusively 57
96	95		for marine purposes, at the rate of two and ninety-nine-hundredths 58
97	96		per cent; 59
98	97		This act shall take effect as follows and shall amend the following
99	98		sections:
100	99
101	100		Section 1 July 1, 2019 13b-50c
102	101		Sec. 2 July 1, 2019 12-408(1)(E)
103	102		Sec. 3 July 1, 2019 12-411(1)(D)
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105		-	FIN Joint Favorable
	104	+	Statement of Purpose:
	105	+	To require the Commissioner of Revenue Services to transfer moneys
	106	+	in the Connecticut airport and aviation account and authorize the
	107	+	Connecticut Airport Authority to expend such moneys for airport and
	108	+	aviation-related purposes, and to reduce the rate of the sales and use
	109	+	taxes on marine dyed diesel fuel.
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	111	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline,
	112	+	except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is
	113	+	not underlined.]